https://www.taxtmi.com/caselaws?id=390704 Connected clandestine removal proceedings based on the same seized records can limit the extent of duty demand where the evidence supports only a restricted quantity, rather than the full alleged removal. Here, the larger alleged clearance of MS ingots was not fully proved, but admissions and documentary material still justified duty on a limited quantity of 2,782.91 MT, with Section 11AC penalty confined to the duty so recomputed. Personal penalty required proof of active involvement in evasion: the Managing Director's penalty was set aside for lack of such material, while the Director's penalty was maintained. en-us Tue, 07 Jan 2020 00:00:00 +0530 Tue, 25 Feb 2020 12:52:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=390704 Connected clandestine removal proceedings based on the same seized records can limit the extent of duty demand where the evidence supports only a restricted quantity, rather than the full alleged removal. Here, the larger alleged clearance of MS ingots was not fully proved, but admissions and documentary material still justified duty on a limited quantity of 2,782.91 MT, with Section 11AC penalty confined to the duty so recomputed. Personal penalty required proof of active involvement in evasion: the Managing Director's penalty was set aside for lack of such material, while the Director's penalty was maintained. Case-Laws Central Excise Tue, 07 Jan 2020 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=390704