https://www.taxtmi.com/caselaws?id=240042 The Tribunal set aside the penalty imposed on the Appellant under Section 11AC of the Central Excise Act, 1944, due to the lack of evidence supporting clandestine removal of goods without duty payment. The Tribunal found that the shortage was a result of the method of calculating bundle weights and not indicative of removal without duty payment. As no further investigation established clandestine removal, the penalty was deemed unjustified. The appeal was partly allowed, and the penalty imposed by the Commissioner (Appeals) was set aside. en-us Fri, 13 Sep 2013 00:00:00 +0530 Fri, 25 Apr 2014 13:12:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=240042 The Tribunal set aside the penalty imposed on the Appellant under Section 11AC of the Central Excise Act, 1944, due to the lack of evidence supporting clandestine removal of goods without duty payment. The Tribunal found that the shortage was a result of the method of calculating bundle weights and not indicative of removal without duty payment. As no further investigation established clandestine removal, the penalty was deemed unjustified. The appeal was partly allowed, and the penalty imposed by the Commissioner (Appeals) was set aside. Case-Laws Central Excise Fri, 13 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=240042