https://www.taxtmi.com/caselaws?id=33911 Entries in parallel invoice books, delivery challans and note books can support a finding of clandestine removal when corroborated by statements of the director, consignees, transporters and drivers, and by evidence of receipt of goods without duty payment. Non-response by some consignees does not, by itself, displace a broader evidentiary pattern showing a common modus operandi. Allegations of clandestine removal also justify invocation of the extended limitation period, and a limitation plea fails where the investigation was not shown to have concluded earlier. Where a substantial part of the duty is paid before the show cause notice, penalties under Section 11AC may be reduced, and penalties on involved directors under Rule 209A may also be scaled down on the facts. 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 Entries in parallel invoice books, delivery challans and note books can support a finding of clandestine removal when corroborated by statements of the director, consignees, transporters and drivers, and by evidence of receipt of goods without duty payment. Non-response by some consignees does not, by itself, displace a broader evidentiary pattern showing a common modus operandi. Allegations of clandestine removal also justify invocation of the extended limitation period, and a limitation plea fails where the investigation was not shown to have concluded earlier. Where a substantial part of the duty is paid before the show cause notice, penalties under Section 11AC may be reduced, and penalties on involved directors under Rule 209A may also be scaled down on the facts. Case-Laws Central Excise Thu, 11 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33911