https://www.taxtmi.com/caselaws?id=75624 The High Court of PUNJAB & HARYANA upheld the strict application of penalties in cases of clandestine removal under the Central Excise Act, 1944. Relying on precedent, the Court ruled that once liability for duty is proven, the penalty under Section 11AC cannot be reduced, even if duty is paid before a show cause notice. The Court set aside the Tribunal's decision and maintained the original penalty imposed by the Commissioner, emphasizing the importance of deterring non-compliance with excise laws through stringent penalty enforcement. en-us Thu, 04 Mar 2010 00:00:00 +0530 Thu, 29 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75624 The High Court of PUNJAB & HARYANA upheld the strict application of penalties in cases of clandestine removal under the Central Excise Act, 1944. Relying on precedent, the Court ruled that once liability for duty is proven, the penalty under Section 11AC cannot be reduced, even if duty is paid before a show cause notice. The Court set aside the Tribunal's decision and maintained the original penalty imposed by the Commissioner, emphasizing the importance of deterring non-compliance with excise laws through stringent penalty enforcement. Case-Laws Central Excise Thu, 04 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75624