https://www.taxtmi.com/caselaws?id=75633 Penalty under Section 11AC of the Central Excise Act was sustainable only where clandestine removal from the factory was proved. The High Court held that goods intercepted in transit, carried in a tempo without duty payment, established removal and could attract penalty, but no penalty was leviable for stock shortages or goods still lying in the factory because clandestine removal had not been shown. The matter was thus partly allowed in favour of the Revenue, and the penalty was directed to be recalculated only on the basis of the goods actually removed and intercepted. en-us Thu, 11 Mar 2010 00:00:00 +0530 Sat, 28 Aug 2010 15:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75633 Penalty under Section 11AC of the Central Excise Act was sustainable only where clandestine removal from the factory was proved. The High Court held that goods intercepted in transit, carried in a tempo without duty payment, established removal and could attract penalty, but no penalty was leviable for stock shortages or goods still lying in the factory because clandestine removal had not been shown. The matter was thus partly allowed in favour of the Revenue, and the penalty was directed to be recalculated only on the basis of the goods actually removed and intercepted. Case-Laws Central Excise Thu, 11 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75633