https://www.taxtmi.com/caselaws?id=151806 The appeal by the Revenue against the order setting aside the penalty imposed on the respondent-company under Section 11AC of the Central Excise Act was successful. The Commissioner (Appeals) had initially overturned the penalty, but upon further examination, it was established that the goods were clandestinely removed without duty payment. As the duty was paid before the show cause notice, the penalty was reduced to Rs. 26,280 in accordance with the 1st Proviso to Section 11AC(1). Therefore, the Original Authority's decision was reinstated and modified, resulting in the dismissal of the appeal by the Revenue. en-us Thu, 16 Apr 2009 00:00:00 +0530 Mon, 17 Jun 2013 11:52:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151806 The appeal by the Revenue against the order setting aside the penalty imposed on the respondent-company under Section 11AC of the Central Excise Act was successful. The Commissioner (Appeals) had initially overturned the penalty, but upon further examination, it was established that the goods were clandestinely removed without duty payment. As the duty was paid before the show cause notice, the penalty was reduced to Rs. 26,280 in accordance with the 1st Proviso to Section 11AC(1). Therefore, the Original Authority's decision was reinstated and modified, resulting in the dismissal of the appeal by the Revenue. Case-Laws Central Excise Thu, 16 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151806