https://www.taxtmi.com/caselaws?id=210224 The court allowed the revenue's appeal, overturning the decision setting aside the penalty on the respondent company and its Director. The court held that the shortage of 8500 kgs of copper scrap, without explanation, could indicate clandestine removal or improper invoicing, justifying the penalty under Rule 15 of the Cenvat Credit Rules. The lack of evidence supporting the allegation of clandestine removal led to the restoration of the original adjudicating authority's decision imposing the penalty. en-us Wed, 04 May 2011 00:00:00 +0530 Fri, 23 Nov 2012 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210224 The court allowed the revenue's appeal, overturning the decision setting aside the penalty on the respondent company and its Director. The court held that the shortage of 8500 kgs of copper scrap, without explanation, could indicate clandestine removal or improper invoicing, justifying the penalty under Rule 15 of the Cenvat Credit Rules. The lack of evidence supporting the allegation of clandestine removal led to the restoration of the original adjudicating authority's decision imposing the penalty. Case-Laws Central Excise Wed, 04 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210224