https://www.taxtmi.com/caselaws?id=249365 Where clandestine removal is established and duty evasion is not disputed, penalty under Section 11AC is equal to the duty evaded, and the 25% reduced penalty under the proviso is available only if duty, interest and penalty are paid within the stipulated time after the order-in-original. Because that option had been expressly granted but not exercised in time, reduction at the appellate stage was rejected and the unit's penalty was upheld. A personal penalty under Rule 26 cannot be sustained without evidence linking the employee to the clandestine clearances; in the absence of such material, the manager's penalty was set aside. en-us Thu, 20 Mar 2014 00:00:00 +0530 Sat, 10 Jan 2015 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249365 Where clandestine removal is established and duty evasion is not disputed, penalty under Section 11AC is equal to the duty evaded, and the 25% reduced penalty under the proviso is available only if duty, interest and penalty are paid within the stipulated time after the order-in-original. Because that option had been expressly granted but not exercised in time, reduction at the appellate stage was rejected and the unit's penalty was upheld. A personal penalty under Rule 26 cannot be sustained without evidence linking the employee to the clandestine clearances; in the absence of such material, the manager's penalty was set aside. Case-Laws Central Excise Thu, 20 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249365