https://www.taxtmi.com/caselaws?id=54149 Unretracted inculpatory admission, corroborated by a seized notebook recovered from the director's office and contemporaneous payment at detection, was treated as sufficient to establish clandestine removal of excisable goods. The absence of buyer-wise statements did not defeat the finding where the clearances were admitted as open-market sales, and the duty demand against the manufacturing unit was sustained. Pre-notice payment of duty did not erase the underlying clandestine removal, but it was taken as a mitigating factor for penalty quantification. The manufacturing unit's penalty was reduced, while the director's separate personal penalty was set aside. en-us Fri, 12 Aug 2005 00:00:00 +0530 Mon, 18 Oct 2010 12:14:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=54149 Unretracted inculpatory admission, corroborated by a seized notebook recovered from the director's office and contemporaneous payment at detection, was treated as sufficient to establish clandestine removal of excisable goods. The absence of buyer-wise statements did not defeat the finding where the clearances were admitted as open-market sales, and the duty demand against the manufacturing unit was sustained. Pre-notice payment of duty did not erase the underlying clandestine removal, but it was taken as a mitigating factor for penalty quantification. The manufacturing unit's penalty was reduced, while the director's separate personal penalty was set aside. Case-Laws Central Excise Fri, 12 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=54149