https://www.taxtmi.com/caselaws?id=123105 Clandestine removal was found proved on photocopies of invoices and transporter records, so the central excise duty demand was upheld despite the invoices not being recovered from the assessee's premises. Penalty under Rule 173Q was set aside because the adjudication and appellate orders did not specify the exact contravened clause, applying the principle that a penalty cannot stand without a clear foundational allegation. Penalty under Section 11AC was sustained because non-payment of duty on cleared goods attracted the statutory conditions. The personal penalty on the Director under Rule 209A was moderated and reduced. en-us Fri, 16 Jun 2006 00:00:00 +0530 Thu, 06 Sep 2012 14:25:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123105 Clandestine removal was found proved on photocopies of invoices and transporter records, so the central excise duty demand was upheld despite the invoices not being recovered from the assessee's premises. Penalty under Rule 173Q was set aside because the adjudication and appellate orders did not specify the exact contravened clause, applying the principle that a penalty cannot stand without a clear foundational allegation. Penalty under Section 11AC was sustained because non-payment of duty on cleared goods attracted the statutory conditions. The personal penalty on the Director under Rule 209A was moderated and reduced. Case-Laws Central Excise Fri, 16 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123105