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    <title>2009 (7) TMI 948 - CESTAT, AHMEDABAD</title>
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    <description>The Tribunal upheld the findings of clandestine removal of goods without payment of duty by M/s. Pragati Industries, imposing a penalty of Rs. 40 lakhs under Section 11AC of CEA, 1944. The penalty imposed on the proprietor was set aside, while penalties on the supervisor and clerk were reduced. The appeals were disposed of on 3-7-2009.</description>
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      <description>The Tribunal upheld the findings of clandestine removal of goods without payment of duty by M/s. Pragati Industries, imposing a penalty of Rs. 40 lakhs under Section 11AC of CEA, 1944. The penalty imposed on the proprietor was set aside, while penalties on the supervisor and clerk were reduced. The appeals were disposed of on 3-7-2009.</description>
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