https://www.taxtmi.com/caselaws?id=152177 The Department appealed against the Commissioner (Appeals) order regarding a shortage of goods at the respondent's factory premises. Despite the duty payment for the shortage, the penalty under Section 11AC was set aside by the Commissioner (Appeals). The Department argued for penalty imposition as clandestine removal, while the respondents claimed the shortage was minimal. The court noted the duty payment and lack of evidence for clandestine removal, rejecting the Department's appeal and upholding the Commissioner (Appeals) decision on penalty imposition under Section 11AC. en-us Thu, 01 Oct 2009 00:00:00 +0530 Wed, 26 Jun 2013 10:35:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152177 The Department appealed against the Commissioner (Appeals) order regarding a shortage of goods at the respondent's factory premises. Despite the duty payment for the shortage, the penalty under Section 11AC was set aside by the Commissioner (Appeals). The Department argued for penalty imposition as clandestine removal, while the respondents claimed the shortage was minimal. The court noted the duty payment and lack of evidence for clandestine removal, rejecting the Department's appeal and upholding the Commissioner (Appeals) decision on penalty imposition under Section 11AC. Case-Laws Central Excise Thu, 01 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152177