https://www.taxtmi.com/caselaws?id=110159 Removal of excisable goods without informing the Central Excise department and without paying duty constituted suppression, attracting penalty under Rule 173Q(1) read with Rule 226 of the Central Excise Rules, 1944. The applicability of penalty after the introduction of Section 11AC supported the finding of default. However, penalty quantum required proportionality to the circumstances, including the entity's role as a State Government workshop manufacturing parts to repair State-owned tubewells. Penalty remained leviable in principle, but the duty-equivalent amount was reduced. en-us Wed, 10 Sep 2003 00:00:00 +0530 Sat, 14 Apr 2012 10:06:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110159 Removal of excisable goods without informing the Central Excise department and without paying duty constituted suppression, attracting penalty under Rule 173Q(1) read with Rule 226 of the Central Excise Rules, 1944. The applicability of penalty after the introduction of Section 11AC supported the finding of default. However, penalty quantum required proportionality to the circumstances, including the entity's role as a State Government workshop manufacturing parts to repair State-owned tubewells. Penalty remained leviable in principle, but the duty-equivalent amount was reduced. Case-Laws Central Excise Wed, 10 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110159