2008 (7) TMI 820

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....i D.S. Negi, SDR, for the Respondent. [Order]. -  This is a case of clandestine removal and consequential demand of duty and equal amount of penalty with interest. In this case, the demand has been made against M/s. Palav Synthetics for clandestine removal which had happened and detected in the year 2001. The present management took over the factory in September 2002. At the time of obt....

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....whatsoever about the clandestine removal and investigations conducted by the department. He also states that the liability of excise duty falls on manufacturer and at the relevant time when the clandestine removal took place, present management was not the manufacturer. They were compelled to give an undertaking on the stamp paper to take over the management and in any case the future liabilities ....