https://www.taxtmi.com/caselaws?id=96306 Removal of excisable goods without debiting or paying duty supports a duty demand under the central excise regime. Such unauthorised clearance also attracts confiscation and penalty under Rule 173Q, including consequences for the goods and transport vehicles, although redemption fines and the quantum of penalty may be reduced on the facts. Mandatory penalty under Section 11AC applies only where its statutory ingredients are established; on the stated record, those ingredients were not shown, so that penalty was not leviable. en-us Tue, 23 Jan 2001 00:00:00 +0530 Tue, 20 Dec 2011 17:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96306 Removal of excisable goods without debiting or paying duty supports a duty demand under the central excise regime. Such unauthorised clearance also attracts confiscation and penalty under Rule 173Q, including consequences for the goods and transport vehicles, although redemption fines and the quantum of penalty may be reduced on the facts. Mandatory penalty under Section 11AC applies only where its statutory ingredients are established; on the stated record, those ingredients were not shown, so that penalty was not leviable. Case-Laws Central Excise Tue, 23 Jan 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96306