https://www.taxtmi.com/caselaws?id=371243 Persons who knowingly facilitate clandestine removal or diversion of excisable goods by providing premises for paper transactions, signing blank challans, or manipulating records can incur penal liability as abettors under the central excise penal provisions. The text applies this principle to job workers whose premises were used to create a false job-work appearance and to purchasers who altered records to misstate the goods received. A plea of non-service of notice or order was rejected where there was no timely change of address and the record otherwise established active participation. The penalties on all participants were sustained. en-us Thu, 29 Nov 2018 00:00:00 +0530 Sat, 01 Dec 2018 12:38:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=371243 Persons who knowingly facilitate clandestine removal or diversion of excisable goods by providing premises for paper transactions, signing blank challans, or manipulating records can incur penal liability as abettors under the central excise penal provisions. The text applies this principle to job workers whose premises were used to create a false job-work appearance and to purchasers who altered records to misstate the goods received. A plea of non-service of notice or order was rejected where there was no timely change of address and the record otherwise established active participation. The penalties on all participants were sustained. Case-Laws Central Excise Thu, 29 Nov 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=371243