https://www.taxtmi.com/caselaws?id=152799 Penalties under the Central Excise Act were found unsustainable where duty had been paid and the matter fell within Section 11A(2B), with no evidence of clandestine removal. The Tribunal noted that the Department produced no additional material beyond shortages of inputs or finished goods, and the appellate authority had already treated the case as covered by voluntary payment provisions. In that setting, the reasoning that penalty did not arise was not shown to be erroneous, and interference with the appellate orders was unwarranted. en-us Fri, 12 Mar 2010 00:00:00 +0530 Thu, 18 May 2017 09:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152799 Penalties under the Central Excise Act were found unsustainable where duty had been paid and the matter fell within Section 11A(2B), with no evidence of clandestine removal. The Tribunal noted that the Department produced no additional material beyond shortages of inputs or finished goods, and the appellate authority had already treated the case as covered by voluntary payment provisions. In that setting, the reasoning that penalty did not arise was not shown to be erroneous, and interference with the appellate orders was unwarranted. Case-Laws Central Excise Fri, 12 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152799