https://www.taxtmi.com/caselaws?id=107637 Admitted clandestine removal of excisable goods during the period when Section 11AC of the Central Excise Act, 1944 was operative attracted mandatory penalty. The fact that the adjudicating authority also invoked Rule 173Q of the Central Excise Rules, 1944 did not by itself invalidate the penalty, because the earlier authorities relied on concerned pre-Section 11AC periods and were distinguishable. Since the duty demand arose within the Section 11AC regime, penalty remained legally leviable. However, immediate payment of duty after detection justified reduction of the penalty on the facts, and the penalty was sustained only in a reduced amount. en-us Wed, 09 Jul 2003 00:00:00 +0530 Fri, 23 Mar 2012 18:48:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107637 Admitted clandestine removal of excisable goods during the period when Section 11AC of the Central Excise Act, 1944 was operative attracted mandatory penalty. The fact that the adjudicating authority also invoked Rule 173Q of the Central Excise Rules, 1944 did not by itself invalidate the penalty, because the earlier authorities relied on concerned pre-Section 11AC periods and were distinguishable. Since the duty demand arose within the Section 11AC regime, penalty remained legally leviable. However, immediate payment of duty after detection justified reduction of the penalty on the facts, and the penalty was sustained only in a reduced amount. Case-Laws Central Excise Wed, 09 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107637