https://www.taxtmi.com/caselaws?id=75630 The High Court of PUNJAB AND HARYANA dismissed the Revenue's appeal challenging the absolution of penalty under Section 11AC of the Central Excise Act for alleged clandestine removal of cenvattable inputs by the manufacturer. The Tribunal found no evidence supporting clandestine removal, concluding that the goods were not taken out of the factory premises secretly. Relying on precedent, the Court held that without proof of clandestine removal, penalties do not apply. The appeal was dismissed on March 11, 2010. en-us Thu, 11 Mar 2010 00:00:00 +0530 Fri, 30 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75630 The High Court of PUNJAB AND HARYANA dismissed the Revenue's appeal challenging the absolution of penalty under Section 11AC of the Central Excise Act for alleged clandestine removal of cenvattable inputs by the manufacturer. The Tribunal found no evidence supporting clandestine removal, concluding that the goods were not taken out of the factory premises secretly. Relying on precedent, the Court held that without proof of clandestine removal, penalties do not apply. The appeal was dismissed on March 11, 2010. Case-Laws Central Excise Thu, 11 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75630