https://www.taxtmi.com/caselaws?id=113687 Where clandestine removal and deliberate evasion of duty are found on the basis of shortages detected by excise officers, subsequent debit of duty after detection does not make the statutory penalty under Rule 173Q inapplicable. The explanation offered for the shortages was unsupported, and the later payment was treated as non-voluntary because it followed departmental detection. On those facts, the penalty provision was attracted and its deletion was unjustified. en-us Thu, 11 Sep 2003 00:00:00 +0530 Mon, 07 May 2012 16:35:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113687 Where clandestine removal and deliberate evasion of duty are found on the basis of shortages detected by excise officers, subsequent debit of duty after detection does not make the statutory penalty under Rule 173Q inapplicable. The explanation offered for the shortages was unsupported, and the later payment was treated as non-voluntary because it followed departmental detection. On those facts, the penalty provision was attracted and its deletion was unjustified. Case-Laws Central Excise Thu, 11 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113687