https://www.taxtmi.com/caselaws?id=110496 Penalty for clandestine removal under Rule 173Q was held not to be governed by Section 11AC where goods were removed without intimation and were absent from records, so the finding of suppression was sustained. The Tribunal accepted that the penalty could extend beyond the duty evaded in such cases, but it also considered that the duty had already been paid. On that basis, the penalty was upheld in principle but reduced in amount in favour of the assessee. en-us Tue, 15 Jul 2003 00:00:00 +0530 Tue, 17 Apr 2012 11:39:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110496 Penalty for clandestine removal under Rule 173Q was held not to be governed by Section 11AC where goods were removed without intimation and were absent from records, so the finding of suppression was sustained. The Tribunal accepted that the penalty could extend beyond the duty evaded in such cases, but it also considered that the duty had already been paid. On that basis, the penalty was upheld in principle but reduced in amount in favour of the assessee. Case-Laws Central Excise Tue, 15 Jul 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110496