https://www.taxtmi.com/caselaws?id=126004 The Judge upheld the decision of the Commissioner (Appeals) to set aside penalties imposed on two appellants for a shortage of goods involving duty. The Judge found that the shortage did not amount to clandestine removal as per Section 11AC due to lack of supporting evidence for fraudulent activities. The Judge also ruled that penalties on the authorized signatory were unwarranted without substantial proof of involvement in fraudulent activities. The appeals by the Department were rejected, affirming the Commissioner's decision to set aside the penalties. en-us Tue, 10 Feb 2009 00:00:00 +0530 Tue, 01 Aug 2017 08:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126004 The Judge upheld the decision of the Commissioner (Appeals) to set aside penalties imposed on two appellants for a shortage of goods involving duty. The Judge found that the shortage did not amount to clandestine removal as per Section 11AC due to lack of supporting evidence for fraudulent activities. The Judge also ruled that penalties on the authorized signatory were unwarranted without substantial proof of involvement in fraudulent activities. The appeals by the Department were rejected, affirming the Commissioner's decision to set aside the penalties. Case-Laws Central Excise Tue, 10 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126004