https://www.taxtmi.com/caselaws?id=122597 The Tribunal allowed the appeal, stating that a composite penalty under different sections of the Customs Act and Central Excise Act cannot be upheld. It ruled that demanding excise duty on inputs used in manufacturing diverted goods, after duty on the finished goods is demanded, is not sustainable. Although the Commissioner (Appeals) reduced the penalty for clandestine removal, the Tribunal found the penalty imposed on the appellant unjustified and unsustainable. en-us Fri, 01 Jun 2007 00:00:00 +0530 Wed, 15 Nov 2017 12:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122597 The Tribunal allowed the appeal, stating that a composite penalty under different sections of the Customs Act and Central Excise Act cannot be upheld. It ruled that demanding excise duty on inputs used in manufacturing diverted goods, after duty on the finished goods is demanded, is not sustainable. Although the Commissioner (Appeals) reduced the penalty for clandestine removal, the Tribunal found the penalty imposed on the appellant unjustified and unsustainable. Case-Laws Central Excise Fri, 01 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122597