https://www.taxtmi.com/caselaws?id=115493 The appeal was dismissed, with modifications to the penalty amount. The judge upheld the penalty under Section 11AC due to clandestine activity but set aside a separate penalty. The court found the physical removal of inputs to the sister concern proven based on the Accounts Officer's statement and lack of contradiction from the sister concern. The judgment emphasized the importance of accurate records for compliance and the consequences of failing to meet the burden of proof in such cases. en-us Mon, 27 Jun 2005 00:00:00 +0530 Wed, 30 May 2012 11:19:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115493 The appeal was dismissed, with modifications to the penalty amount. The judge upheld the penalty under Section 11AC due to clandestine activity but set aside a separate penalty. The court found the physical removal of inputs to the sister concern proven based on the Accounts Officer's statement and lack of contradiction from the sister concern. The judgment emphasized the importance of accurate records for compliance and the consequences of failing to meet the burden of proof in such cases. Case-Laws Central Excise Mon, 27 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115493