https://www.taxtmi.com/caselaws?id=151858 Removal of excisable goods without the prescribed invoice and without debiting the stock register constituted a clear contravention. The explanation based on challans and alleged pressure was unsupported by the record, and payment of duty only after departmental detection reinforced the breach. On these facts, the ingredients for penalty under Section 11AC of the Central Excise Act, 1944 were satisfied, and the penalty was upheld. en-us Mon, 05 Jan 2009 00:00:00 +0530 Tue, 18 Jun 2013 12:33:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151858 Removal of excisable goods without the prescribed invoice and without debiting the stock register constituted a clear contravention. The explanation based on challans and alleged pressure was unsupported by the record, and payment of duty only after departmental detection reinforced the breach. On these facts, the ingredients for penalty under Section 11AC of the Central Excise Act, 1944 were satisfied, and the penalty was upheld. Case-Laws Central Excise Mon, 05 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151858