https://www.taxtmi.com/caselaws?id=124359 Clandestine removal penalties were restricted to the statutory reduced amount where the duty demand was undisputed, the duty had been paid before the show cause notice, and part of the penalty was deposited within the prescribed time; the penalty was reduced to 25% of the duty and the director's penalty was set aside. Confiscation under Rule 25 could not be sustained for semi-finished or under-processed goods because the provision was held to apply only to finished excisable goods; the confiscation and consequential redemption fine were therefore set aside. en-us Tue, 23 Oct 2007 00:00:00 +0530 Fri, 22 Sep 2017 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124359 Clandestine removal penalties were restricted to the statutory reduced amount where the duty demand was undisputed, the duty had been paid before the show cause notice, and part of the penalty was deposited within the prescribed time; the penalty was reduced to 25% of the duty and the director's penalty was set aside. Confiscation under Rule 25 could not be sustained for semi-finished or under-processed goods because the provision was held to apply only to finished excisable goods; the confiscation and consequential redemption fine were therefore set aside. Case-Laws Central Excise Tue, 23 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124359