https://www.taxtmi.com/caselaws?id=151856 Clandestine removal of excisable goods without invoice and without duty payment attracted penalty under Section 11AC because stock shortage and admissions by the authorised signatory and director established evasion. The director's personal penalty was not sustainable because the record showed no material proving his knowledge of the clandestine removal, so that penalty was set aside. As duty had been paid before the show cause notice, the manufacturer was entitled to the statutory concession limiting the penalty to 25% of the duty determined. en-us Wed, 15 Apr 2009 00:00:00 +0530 Tue, 18 Jun 2013 12:24:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151856 Clandestine removal of excisable goods without invoice and without duty payment attracted penalty under Section 11AC because stock shortage and admissions by the authorised signatory and director established evasion. The director's personal penalty was not sustainable because the record showed no material proving his knowledge of the clandestine removal, so that penalty was set aside. As duty had been paid before the show cause notice, the manufacturer was entitled to the statutory concession limiting the penalty to 25% of the duty determined. Case-Laws Central Excise Wed, 15 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151856