https://www.taxtmi.com/caselaws?id=122132 Admitted clandestine removal of excisable goods without proper invoices and without payment of duty attracted penalty under Section 11AC of the Central Excise Act, 1944. Pre-notice payment of duty did not, by itself, wipe out penal liability where the statutory conditions for deterrent action were otherwise satisfied. The Tribunal rejected the view that duty payment after detection could neutralise consequences of deliberate evasion, since that would undermine the object of the penalty provision. The order deleting penalty was set aside and the penalty was restored. en-us Wed, 08 Nov 2006 00:00:00 +0530 Wed, 08 Aug 2012 17:59:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122132 Admitted clandestine removal of excisable goods without proper invoices and without payment of duty attracted penalty under Section 11AC of the Central Excise Act, 1944. Pre-notice payment of duty did not, by itself, wipe out penal liability where the statutory conditions for deterrent action were otherwise satisfied. The Tribunal rejected the view that duty payment after detection could neutralise consequences of deliberate evasion, since that would undermine the object of the penalty provision. The order deleting penalty was set aside and the penalty was restored. Case-Laws Central Excise Wed, 08 Nov 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122132