https://www.taxtmi.com/caselaws?id=51284 Clandestine cash collection from dealers, established through seized price lists, distributor records and witness statements, supports reassessment of excise duty only for sales through the Madhya Pradesh distribution channel; evidence cannot be extended to sales outside that channel without proof of similar suppression. Fraud and suppression attract penalties under applicable excise law, notwithstanding that Section 11AC applied for only part of the relevant period. Separate penalties on a partnership firm and its partners are impermissible, while distributors participating in the cash-collection mechanism may be penalised. Duty is therefore confined to supported sales, with liability limited to participating manufacturers and distributors. en-us Fri, 07 Jun 2002 00:00:00 +0530 Thu, 23 Sep 2010 18:31:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51284 Clandestine cash collection from dealers, established through seized price lists, distributor records and witness statements, supports reassessment of excise duty only for sales through the Madhya Pradesh distribution channel; evidence cannot be extended to sales outside that channel without proof of similar suppression. Fraud and suppression attract penalties under applicable excise law, notwithstanding that Section 11AC applied for only part of the relevant period. Separate penalties on a partnership firm and its partners are impermissible, while distributors participating in the cash-collection mechanism may be penalised. Duty is therefore confined to supported sales, with liability limited to participating manufacturers and distributors. Case-Laws Central Excise Fri, 07 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51284