https://www.taxtmi.com/caselaws?id=73895 The Appellate Tribunal CEGAT, CALCUTTA set aside the order imposing duty and penalty on the appellant for alleged clandestine removal of excisable goods. The Tribunal found that the duty was already covered by finalized assessments, questioning the necessity of penalty imposition. It highlighted the premature nature of the show cause notice issued before finalizing assessments and emphasized the lack of explanation from the department. The Tribunal also noted the importance of verifying document genuineness and ruled the impugned order legally unsustainable, allowing the appeal and granting consequential relief to the appellants. en-us Mon, 08 Aug 1988 00:00:00 +0530 Sat, 04 Jun 2011 12:20:03 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=73895 The Appellate Tribunal CEGAT, CALCUTTA set aside the order imposing duty and penalty on the appellant for alleged clandestine removal of excisable goods. The Tribunal found that the duty was already covered by finalized assessments, questioning the necessity of penalty imposition. It highlighted the premature nature of the show cause notice issued before finalizing assessments and emphasized the lack of explanation from the department. The Tribunal also noted the importance of verifying document genuineness and ruled the impugned order legally unsustainable, allowing the appeal and granting consequential relief to the appellants. Case-Laws Central Excise Mon, 08 Aug 1988 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=73895