https://www.taxtmi.com/caselaws?id=367397 Knowingly supplying ferro-alloys through parallel invoices, false invoicing and record manipulation to facilitate clandestine removal attracts penal liability under Rule 209-A of the Central Excise Rules, 1944. On the evidence of invoice books, daily reports, faxed records, slips, cheque entries and seized files, the dealer company was treated as actively concerned with goods liable to confiscation and as a participant in duty evasion. The liability finding was upheld, but the penalty was reduced on the facts because the Tribunal considered the original amount excessive in the total circumstances. en-us Tue, 18 Sep 2018 00:00:00 +0530 Thu, 20 Sep 2018 08:20:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=367397 Knowingly supplying ferro-alloys through parallel invoices, false invoicing and record manipulation to facilitate clandestine removal attracts penal liability under Rule 209-A of the Central Excise Rules, 1944. On the evidence of invoice books, daily reports, faxed records, slips, cheque entries and seized files, the dealer company was treated as actively concerned with goods liable to confiscation and as a participant in duty evasion. The liability finding was upheld, but the penalty was reduced on the facts because the Tribunal considered the original amount excessive in the total circumstances. Case-Laws Central Excise Tue, 18 Sep 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=367397