https://www.taxtmi.com/caselaws?id=52655 Admitted removal of goods without payment of duty supported duty liability to the extent of the proved evasion, and a separate stock shortage was treated as independently confirmable. Alleged clandestine removal based only on transport lorry receipts was not sustainable where the documents described different goods and no independent corroboration from buyers or other material was produced. Penalties were confined to the extent of the established duty evasion, while additional penalties on the firm and partners could not survive beyond the proved liability. en-us Fri, 23 Jan 2004 00:00:00 +0530 Thu, 07 Oct 2010 10:33:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52655 Admitted removal of goods without payment of duty supported duty liability to the extent of the proved evasion, and a separate stock shortage was treated as independently confirmable. Alleged clandestine removal based only on transport lorry receipts was not sustainable where the documents described different goods and no independent corroboration from buyers or other material was produced. Penalties were confined to the extent of the established duty evasion, while additional penalties on the firm and partners could not survive beyond the proved liability. Case-Laws Central Excise Fri, 23 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52655