https://www.taxtmi.com/caselaws?id=50154 A fresh duty demand for the same period was held unsustainable where it had already been subsumed in the finalisation of provisional assessment and that consolidated liability had attained finality. The penalty under Rule 9(2) read with Rule 52A was upheld because the record established deliberate undervaluation and collection of extra consideration through front companies; penalty was found permissible even where the assessee operated under physical control and was not limited to clandestine removals. en-us Wed, 04 Oct 2000 00:00:00 +0530 Fri, 20 Aug 2010 10:42:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50154 A fresh duty demand for the same period was held unsustainable where it had already been subsumed in the finalisation of provisional assessment and that consolidated liability had attained finality. The penalty under Rule 9(2) read with Rule 52A was upheld because the record established deliberate undervaluation and collection of extra consideration through front companies; penalty was found permissible even where the assessee operated under physical control and was not limited to clandestine removals. Case-Laws Central Excise Wed, 04 Oct 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50154