https://www.taxtmi.com/caselaws?id=30404 The Customs, Excise, and Service Tax Appellate Tribunal upheld the penalty imposed under Section 11AC of the Central Excise Act, 1944 on the Assessee for clandestinely removing gutka without duty payment. Evidence of systematic removal was found through intercepted goods and statements, leading to the conclusion that the Assessee evaded duty. The Tribunal dismissed challenges on the authenticity of loose sheets, emphasizing their systematic maintenance and the Director's admission. The duty liability was established based on the evidence collected during a search and seizure operation, highlighting the significance of accurate record-keeping and admissions in determining duty evasion. en-us Tue, 04 Mar 2008 00:00:00 +0530 Tue, 26 Aug 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30404 The Customs, Excise, and Service Tax Appellate Tribunal upheld the penalty imposed under Section 11AC of the Central Excise Act, 1944 on the Assessee for clandestinely removing gutka without duty payment. Evidence of systematic removal was found through intercepted goods and statements, leading to the conclusion that the Assessee evaded duty. The Tribunal dismissed challenges on the authenticity of loose sheets, emphasizing their systematic maintenance and the Director's admission. The duty liability was established based on the evidence collected during a search and seizure operation, highlighting the significance of accurate record-keeping and admissions in determining duty evasion. Case-Laws Central Excise Tue, 04 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30404