https://www.taxtmi.com/caselaws?id=31633 Clubbing clearances with alleged dummy units could not support duty demand or penalties where no show cause notices were issued to those units, as that defect vitiated the demand to that extent. Computer printouts, bank records and corroborative witness statements were sufficient to establish clandestine manufacture and removal of photocopiers, so confiscation of the seized goods was upheld. The redemption fine, however, was found excessive and was set aside. The duty demand and penalties were also set aside for fresh adjudication in accordance with natural justice. en-us Wed, 02 Jul 2008 00:00:00 +0530 Fri, 28 Nov 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=31633 Clubbing clearances with alleged dummy units could not support duty demand or penalties where no show cause notices were issued to those units, as that defect vitiated the demand to that extent. Computer printouts, bank records and corroborative witness statements were sufficient to establish clandestine manufacture and removal of photocopiers, so confiscation of the seized goods was upheld. The redemption fine, however, was found excessive and was set aside. The duty demand and penalties were also set aside for fresh adjudication in accordance with natural justice. Case-Laws Central Excise Wed, 02 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=31633