https://www.taxtmi.com/caselaws?id=49755 The Tribunal upheld the duty demand of Rs. 6,63,948.06 on clandestine removal of branded cheroots, confirming penalties for non-intimation of premises transfer and lack of valid Central Excise license. Duty exemption under Notification No. 167/78 was denied. The reliability of evidence, including witness statements and private registers, was emphasized, with retracted statements not affecting the outcome. The duty computation was remanded for recomputation under Section 4(4)(d)(iii), potentially reducing it to Rs. 4.42 lakhs. Penalties were upheld as fair and proportionate, with the appeals disposed of accordingly. en-us Wed, 05 Jan 2000 00:00:00 +0530 Tue, 17 Aug 2010 13:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49755 The Tribunal upheld the duty demand of Rs. 6,63,948.06 on clandestine removal of branded cheroots, confirming penalties for non-intimation of premises transfer and lack of valid Central Excise license. Duty exemption under Notification No. 167/78 was denied. The reliability of evidence, including witness statements and private registers, was emphasized, with retracted statements not affecting the outcome. The duty computation was remanded for recomputation under Section 4(4)(d)(iii), potentially reducing it to Rs. 4.42 lakhs. Penalties were upheld as fair and proportionate, with the appeals disposed of accordingly. Case-Laws Central Excise Wed, 05 Jan 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49755