https://www.taxtmi.com/caselaws?id=100886 Duty having been paid before the show cause notice, the penalty under Section 11AC was challenged as resting on an unproven allegation of clandestine removal. The CEGAT noted that clandestine removal is a positive act that must be established by concrete evidence, and that a mere shortage of goods or a presumption drawn from an evasion-prone commodity is insufficient at the stay stage. On that prima facie basis, complete waiver of pre-deposit of the penalty amount was granted and recovery was stayed pending appeal. en-us Mon, 08 Oct 2001 00:00:00 +0530 Tue, 07 Feb 2012 16:00:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100886 Duty having been paid before the show cause notice, the penalty under Section 11AC was challenged as resting on an unproven allegation of clandestine removal. The CEGAT noted that clandestine removal is a positive act that must be established by concrete evidence, and that a mere shortage of goods or a presumption drawn from an evasion-prone commodity is insufficient at the stay stage. On that prima facie basis, complete waiver of pre-deposit of the penalty amount was granted and recovery was stayed pending appeal. Case-Laws Central Excise Mon, 08 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100886