https://www.taxtmi.com/caselaws?id=202849 The appellants, manufacturers of specific goods, faced allegations of clearing excisable goods clandestinely without paying Central Excise duty by using a second set of invoices. The Tribunal upheld penalties under Section 11AC of the Central Excise Act, 1944, and Rule 25 of the Central Excise Rules, 2002, due to suppression of facts and mis-declaration of value. The appellants were granted the option to pay 25% of the duty as penalty within 30 days to avoid the full penalty under Section 11AC. The appeal was partly allowed based on these considerations. en-us Wed, 01 Dec 2010 00:00:00 +0530 Wed, 20 Apr 2011 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202849 The appellants, manufacturers of specific goods, faced allegations of clearing excisable goods clandestinely without paying Central Excise duty by using a second set of invoices. The Tribunal upheld penalties under Section 11AC of the Central Excise Act, 1944, and Rule 25 of the Central Excise Rules, 2002, due to suppression of facts and mis-declaration of value. The appellants were granted the option to pay 25% of the duty as penalty within 30 days to avoid the full penalty under Section 11AC. The appeal was partly allowed based on these considerations. Case-Laws Central Excise Wed, 01 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202849