https://www.taxtmi.com/caselaws?id=75631 The High Court affirmed the Tribunal's decision, upholding the penalty under Section 11AC without specific findings of fraud or suppression of facts. The duty demand confirmation based on documents from a third party was upheld, with the Court emphasizing factual findings supporting clandestine removal of goods. Additionally, the duty demand confirmation based on assumptions regarding production quantity was supported by factual findings, leading to the dismissal of the appeal. The Court found no substantial legal question for intervention and upheld the Tribunal's decisions. en-us Fri, 05 Mar 2010 00:00:00 +0530 Wed, 05 Sep 2012 13:22:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75631 The High Court affirmed the Tribunal's decision, upholding the penalty under Section 11AC without specific findings of fraud or suppression of facts. The duty demand confirmation based on documents from a third party was upheld, with the Court emphasizing factual findings supporting clandestine removal of goods. Additionally, the duty demand confirmation based on assumptions regarding production quantity was supported by factual findings, leading to the dismissal of the appeal. The Court found no substantial legal question for intervention and upheld the Tribunal's decisions. Case-Laws Central Excise Fri, 05 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75631