https://www.taxtmi.com/caselaws?id=279492 Clandestine removal may be established from torn invoices and corroborative statements showing destruction of records after clearance, and the duty demand on that basis was sustained. Duty already paid on seized goods could not be demanded again, so the duplicate demand was set aside. A separate penalty on a partner of the partnership firm was also unsustainable where the firm was the primary liable entity, and that penalty was quashed. The decision distinguishes between proof of evasion through surrounding evidence and impermissible double recovery or redundant penal action against an individual partner. en-us Mon, 23 Oct 2017 00:00:00 +0530 Tue, 19 Mar 2019 18:33:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279492 Clandestine removal may be established from torn invoices and corroborative statements showing destruction of records after clearance, and the duty demand on that basis was sustained. Duty already paid on seized goods could not be demanded again, so the duplicate demand was set aside. A separate penalty on a partner of the partnership firm was also unsustainable where the firm was the primary liable entity, and that penalty was quashed. The decision distinguishes between proof of evasion through surrounding evidence and impermissible double recovery or redundant penal action against an individual partner. Case-Laws Central Excise Mon, 23 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279492