https://www.taxtmi.com/caselaws?id=128301 The penalty imposed under Section 11AC of the Central Excise Act, 1944, was set aside in the case. The appellants, engaged in manufacturing Colour Picture Tubes, reported theft to the police, and promptly paid the duty on the shortage of goods found by Central Excise officers. The Commissioner (Appeals) concluded that no evidence of clandestine removal of goods existed due to the lack of positive outcomes from the police investigation. Consequently, the penalty was deemed unjustified, and the appeal was allowed with consequential relief. en-us Thu, 04 Jun 2009 00:00:00 +0530 Mon, 01 Apr 2013 10:08:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=128301 The penalty imposed under Section 11AC of the Central Excise Act, 1944, was set aside in the case. The appellants, engaged in manufacturing Colour Picture Tubes, reported theft to the police, and promptly paid the duty on the shortage of goods found by Central Excise officers. The Commissioner (Appeals) concluded that no evidence of clandestine removal of goods existed due to the lack of positive outcomes from the police investigation. Consequently, the penalty was deemed unjustified, and the appeal was allowed with consequential relief. Case-Laws Central Excise Thu, 04 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=128301