https://www.taxtmi.com/caselaws?id=363010 The Tribunal upheld the demand of duty, interest, and penalty against the appellant company for alleged clandestine removal of goods to evade Central Excise duty. The appellant's arguments regarding production capacity were dismissed due to irregularities in record-keeping and lack of evidence. The burden of proof in clandestine removal cases was emphasized, leading to the company being directed to pay the outstanding amount and interest. However, the penalty imposed on the Managing Director was overturned as the Revenue failed to prove his contravention of Central Excise Rules. The appeals were disposed of accordingly, with the Tribunal's decision issued on 22.05.2018. en-us Tue, 22 May 2018 00:00:00 +0530 Sat, 07 Jul 2018 06:44:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363010 The Tribunal upheld the demand of duty, interest, and penalty against the appellant company for alleged clandestine removal of goods to evade Central Excise duty. The appellant's arguments regarding production capacity were dismissed due to irregularities in record-keeping and lack of evidence. The burden of proof in clandestine removal cases was emphasized, leading to the company being directed to pay the outstanding amount and interest. However, the penalty imposed on the Managing Director was overturned as the Revenue failed to prove his contravention of Central Excise Rules. The appeals were disposed of accordingly, with the Tribunal's decision issued on 22.05.2018. Case-Laws Central Excise Tue, 22 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363010