https://www.taxtmi.com/caselaws?id=313454 Clandestine removal, when unrebutted on the record, supports confirmation of the duty demand and sustains penalties imposed within the scope of the applicable excise penalty rules. The penalty on the company was treated as valid under Rule 173Q(2), and the personal penalty on the managing director was upheld under Rule 209A; the objection based on Section 11AC was rejected because that provision was not invoked. An unexplained failure to attend the personal hearing did not vitiate the order, and no leniency was granted where duty evasion was found. en-us Fri, 30 Apr 2004 00:00:00 +0530 Tue, 16 Apr 2024 10:21:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=313454 Clandestine removal, when unrebutted on the record, supports confirmation of the duty demand and sustains penalties imposed within the scope of the applicable excise penalty rules. The penalty on the company was treated as valid under Rule 173Q(2), and the personal penalty on the managing director was upheld under Rule 209A; the objection based on Section 11AC was rejected because that provision was not invoked. An unexplained failure to attend the personal hearing did not vitiate the order, and no leniency was granted where duty evasion was found. Case-Laws Central Excise Fri, 30 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=313454