https://www.taxtmi.com/caselaws?id=219292 Removal of excisable goods without statutory documents or a weighment pass, supported by statements from the driver and authorised signatory and by the intended delivery to another unit, justified confiscation and redemption fine. Admitted shortage of finished goods, together with the same documentary lapses and corroborating statements, supported a finding of clandestine clearance, so the duty demand and equal penalty were sustained. The appellate forum also extended the benefit of reduced penalty under the proviso to Section 11AC, allowing the penalty to be reduced to 25% if the stipulated payment was made within 30 days. en-us Fri, 09 Nov 2012 00:00:00 +0530 Fri, 07 Dec 2012 17:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=219292 Removal of excisable goods without statutory documents or a weighment pass, supported by statements from the driver and authorised signatory and by the intended delivery to another unit, justified confiscation and redemption fine. Admitted shortage of finished goods, together with the same documentary lapses and corroborating statements, supported a finding of clandestine clearance, so the duty demand and equal penalty were sustained. The appellate forum also extended the benefit of reduced penalty under the proviso to Section 11AC, allowing the penalty to be reduced to 25% if the stipulated payment was made within 30 days. Case-Laws Central Excise Fri, 09 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=219292