https://www.taxtmi.com/caselaws?id=34158 The Tribunal confirmed duty, interest, and penalties against a company for diverting duty-free materials meant for export to the local market. While penalties on individual partners were set aside due to lack of evidence, penalties on the company and a related entity were upheld based on findings from factory visits, statements, and records. The involvement of partners and related entities in the diversion was crucial, with evidentiary value placed on statements and records to establish the diversion. The decision on penalties considered the level of involvement and evidence against each party. en-us Tue, 09 Sep 2008 00:00:00 +0530 Mon, 20 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34158 The Tribunal confirmed duty, interest, and penalties against a company for diverting duty-free materials meant for export to the local market. While penalties on individual partners were set aside due to lack of evidence, penalties on the company and a related entity were upheld based on findings from factory visits, statements, and records. The involvement of partners and related entities in the diversion was crucial, with evidentiary value placed on statements and records to establish the diversion. The decision on penalties considered the level of involvement and evidence against each party. Case-Laws Central Excise Tue, 09 Sep 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34158