https://www.taxtmi.com/caselaws?id=49049 Under central excise law, a partnership firm is not treated as a separate assessable entity in the same way as under income-tax or sales tax regimes, so dissolution does not extinguish duty already incurred on pre-dissolution clearances; the partners remained jointly and severally liable for the excise dues, interest, and penalty. Private note-books recovered from the factory, together with corroborative statements of the managing partner, authorised signatory, and engineer, were treated as intrinsic and sufficient evidence of clandestine production and removal of tin containers; no further corroboration such as excess electricity consumption was required on these facts. The duty demand and penalties were sustained. en-us Fri, 29 Jun 2007 00:00:00 +0530 Mon, 23 Oct 2023 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49049 Under central excise law, a partnership firm is not treated as a separate assessable entity in the same way as under income-tax or sales tax regimes, so dissolution does not extinguish duty already incurred on pre-dissolution clearances; the partners remained jointly and severally liable for the excise dues, interest, and penalty. Private note-books recovered from the factory, together with corroborative statements of the managing partner, authorised signatory, and engineer, were treated as intrinsic and sufficient evidence of clandestine production and removal of tin containers; no further corroboration such as excess electricity consumption was required on these facts. The duty demand and penalties were sustained. Case-Laws Central Excise Fri, 29 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49049