https://www.taxtmi.com/caselaws?id=33911 The Tribunal confirmed the duty demand against a company engaged in manufacturing paper for clandestine removal of goods, reducing penalties due to pre-deposit. The company's director admitted using fake invoice books, supported by evidence from consignees and transporters. Disputes over duty calculation based on delivery challans were rejected, emphasizing substantial evidence of non-compliance. The limitation defense for issuing show cause notice post-investigations was dismissed, citing extended periods for clandestine activities. Penalties on directors were reduced, underscoring the seriousness of such offenses and the importance of evidence in upholding duty demands and penalties. en-us Thu, 11 Sep 2008 00:00:00 +0530 Mon, 22 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33911 The Tribunal confirmed the duty demand against a company engaged in manufacturing paper for clandestine removal of goods, reducing penalties due to pre-deposit. The company's director admitted using fake invoice books, supported by evidence from consignees and transporters. Disputes over duty calculation based on delivery challans were rejected, emphasizing substantial evidence of non-compliance. The limitation defense for issuing show cause notice post-investigations was dismissed, citing extended periods for clandestine activities. Penalties on directors were reduced, underscoring the seriousness of such offenses and the importance of evidence in upholding duty demands and penalties. Case-Laws Central Excise Thu, 11 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33911