https://www.taxtmi.com/caselaws?id=101462 Penalty under Section 11AC of the Central Excise Act was held sustainable where the duty demand remained unchallenged and clandestine manufacture and clearance were supported by admissions and recorded statements, though the penalty amount was reduced on the facts. The redemption fine on confiscated tin containers was also found excessive and was reduced in the interests of justice, while confiscation itself was not disturbed. The personal penalty on Shri Prem Gupta was set aside because the order contained no specific finding explaining its basis. en-us Tue, 19 Feb 2002 00:00:00 +0530 Thu, 09 Feb 2012 17:55:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=101462 Penalty under Section 11AC of the Central Excise Act was held sustainable where the duty demand remained unchallenged and clandestine manufacture and clearance were supported by admissions and recorded statements, though the penalty amount was reduced on the facts. The redemption fine on confiscated tin containers was also found excessive and was reduced in the interests of justice, while confiscation itself was not disturbed. The personal penalty on Shri Prem Gupta was set aside because the order contained no specific finding explaining its basis. Case-Laws Central Excise Tue, 19 Feb 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=101462