https://www.taxtmi.com/caselaws?id=247601 The appeal under Section 35G of the Central Excise Act, 1944 was dismissed by the Court as it did not involve any substantial question of law. The case centered on the clandestine removal of goods without payment of excise duty, with the Court upholding the findings of the Tribunal based on evidence. The imposition of penalty under Section 11AC was deemed justified once the clandestine removal was established, indicating mens rea. As the appeal did not raise any legal questions on admitted facts, the Court ruled against interference, emphasizing that factual determinations by the Tribunal were not subject to re-examination. en-us Wed, 16 Nov 2011 00:00:00 +0530 Fri, 16 May 2014 14:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247601 The appeal under Section 35G of the Central Excise Act, 1944 was dismissed by the Court as it did not involve any substantial question of law. The case centered on the clandestine removal of goods without payment of excise duty, with the Court upholding the findings of the Tribunal based on evidence. The imposition of penalty under Section 11AC was deemed justified once the clandestine removal was established, indicating mens rea. As the appeal did not raise any legal questions on admitted facts, the Court ruled against interference, emphasizing that factual determinations by the Tribunal were not subject to re-examination. Case-Laws Central Excise Wed, 16 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247601