https://www.taxtmi.com/caselaws?id=49171 Repeated hearings satisfy natural justice where notice and opportunity are given but not availed, and an ex parte decision is not vitiated by mere non-participation. The note also states that clandestine manufacture and removal may be inferred from partner admissions, documentary inconsistencies, shared premises, unexplained local purchases, fabrication in records, and unnotified use of machinery in breach of the excise rules, supporting confiscation and duty demand. It further notes that personal penalty may be reduced where the quantified basis is inflated by double counting, even though the substantive findings on removal, confiscation, redemption fine, and duty liability remain undisturbed. en-us Tue, 16 Nov 1993 00:00:00 +0530 Thu, 12 Aug 2010 12:11:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49171 Repeated hearings satisfy natural justice where notice and opportunity are given but not availed, and an ex parte decision is not vitiated by mere non-participation. The note also states that clandestine manufacture and removal may be inferred from partner admissions, documentary inconsistencies, shared premises, unexplained local purchases, fabrication in records, and unnotified use of machinery in breach of the excise rules, supporting confiscation and duty demand. It further notes that personal penalty may be reduced where the quantified basis is inflated by double counting, even though the substantive findings on removal, confiscation, redemption fine, and duty liability remain undisturbed. Case-Laws Central Excise Tue, 16 Nov 1993 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49171