https://www.taxtmi.com/caselaws?id=114758 The Tribunal upheld the penalty imposition on the company for clearing goods without paying Central Excise duty, despite duty payment after interception. Citing relevant legal provisions and precedents, the decision emphasized that paying duty after detection does not absolve the charge of removing goods without payment of duty. Mitigating circumstances were considered in determining the penalty amount, resulting in a Rs. 5,000 penalty on the company with no enhancement for the Managing Director. en-us Tue, 30 Nov 2004 00:00:00 +0530 Sat, 19 May 2012 17:02:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114758 The Tribunal upheld the penalty imposition on the company for clearing goods without paying Central Excise duty, despite duty payment after interception. Citing relevant legal provisions and precedents, the decision emphasized that paying duty after detection does not absolve the charge of removing goods without payment of duty. Mitigating circumstances were considered in determining the penalty amount, resulting in a Rs. 5,000 penalty on the company with no enhancement for the Managing Director. Case-Laws Central Excise Tue, 30 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114758