https://www.taxtmi.com/caselaws?id=125162 The Tribunal set aside the penalties imposed under Section 11AC of the Central Excise Act, 1944, on the appellant for a shortage of raw material in their factory premises. The Tribunal found that the absence of the Director, coupled with the lack of evidence of clandestine removal of goods, meant that the mens rea for the penalty was not established. As the duty demand was not disputed and no proof of clandestine removal was presented, the penalties were overturned, and the appeal was successful. en-us Thu, 12 Feb 2009 00:00:00 +0530 Sat, 20 Oct 2012 11:19:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125162 The Tribunal set aside the penalties imposed under Section 11AC of the Central Excise Act, 1944, on the appellant for a shortage of raw material in their factory premises. The Tribunal found that the absence of the Director, coupled with the lack of evidence of clandestine removal of goods, meant that the mens rea for the penalty was not established. As the duty demand was not disputed and no proof of clandestine removal was presented, the penalties were overturned, and the appeal was successful. Case-Laws Central Excise Thu, 12 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125162