https://www.taxtmi.com/caselaws?id=52016 In remand proceedings, enhancement of the earlier duty demand and penalty was impermissible; the assessee also retained entitlement to SSI exemption, cum-duty valuation, and exclusion of witness statements not tested by cross-examination. Clandestine manufacture and clearance of copper/brass sheets was nevertheless established cumulatively from seized goods, unreliable records, installed machinery, labour presence, fuel and electricity consumption, and admissions, so the revised duty demand was sustained on recomputation. Fraudulent evasion justified extended limitation and interest, but the manufacturer's penalty had to remain at the earlier level and separate penalties on individual officers were set aside because the invoked penalty provision did not fit their role. en-us Wed, 13 Aug 2003 00:00:00 +0530 Wed, 10 Jul 2024 17:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52016 In remand proceedings, enhancement of the earlier duty demand and penalty was impermissible; the assessee also retained entitlement to SSI exemption, cum-duty valuation, and exclusion of witness statements not tested by cross-examination. Clandestine manufacture and clearance of copper/brass sheets was nevertheless established cumulatively from seized goods, unreliable records, installed machinery, labour presence, fuel and electricity consumption, and admissions, so the revised duty demand was sustained on recomputation. Fraudulent evasion justified extended limitation and interest, but the manufacturer's penalty had to remain at the earlier level and separate penalties on individual officers were set aside because the invoked penalty provision did not fit their role. Case-Laws Central Excise Wed, 13 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52016