https://www.taxtmi.com/caselaws?id=43383 Where excisable goods are supplied under bills that include central excise duty, but the duty is not credited to the department and the required gate passes are not produced, the evidence supports a finding of removal without due payment of duty. In the absence of defence evidence or any explanation showing actual payment of duty or that the consignments were accompanied by gate passes, the conviction is sustainable. The relevant rule also fixes responsibility on the Managing Director for non-payment of duty on the consignments covered by the bills, making managerial liability operative where the default is established. en-us Fri, 09 Sep 1988 00:00:00 +0530 Thu, 17 Jun 2010 17:10:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=43383 Where excisable goods are supplied under bills that include central excise duty, but the duty is not credited to the department and the required gate passes are not produced, the evidence supports a finding of removal without due payment of duty. In the absence of defence evidence or any explanation showing actual payment of duty or that the consignments were accompanied by gate passes, the conviction is sustainable. The relevant rule also fixes responsibility on the Managing Director for non-payment of duty on the consignments covered by the bills, making managerial liability operative where the default is established. Case-Laws Central Excise Fri, 09 Sep 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=43383