https://www.taxtmi.com/caselaws?id=211431 The judge upheld the Commissioner (Appeals) decision to set aside most penalties imposed under Central Excise and Cenvat Credit Rules, except those under Rule 27 and Rule 15A. The court found that the excess goods discovered during stock verification were not intended for clandestine removal, and Rule 25 did not apply due to the minimal excess quantity. The judge emphasized the lack of evidence supporting duty evasion or clandestine removal, ultimately dismissing the Revenue's appeal for lacking merit. en-us Wed, 03 Aug 2011 00:00:00 +0530 Wed, 21 Mar 2012 08:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=211431 The judge upheld the Commissioner (Appeals) decision to set aside most penalties imposed under Central Excise and Cenvat Credit Rules, except those under Rule 27 and Rule 15A. The court found that the excess goods discovered during stock verification were not intended for clandestine removal, and Rule 25 did not apply due to the minimal excess quantity. The judge emphasized the lack of evidence supporting duty evasion or clandestine removal, ultimately dismissing the Revenue's appeal for lacking merit. Case-Laws Central Excise Wed, 03 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=211431