https://www.taxtmi.com/caselaws?id=171651 Substantial shortage of finished excisable goods, coupled with no explanation at detection and payment of duty the next day, was treated as sufficient to infer clandestine removal without duty payment. On that basis, the view that there was no evidence of clandestine removal was found unsustainable. Once clandestine removal was inferred, penalty provisions applied to both the manufacturer and its authorised signatory, and penalties under Section 11AC of the Central Excise Act, 1944 and Rule 26 of the Central Excise Rules, 1944 were restored in favour of the Revenue. en-us Mon, 26 Apr 2010 00:00:00 +0530 Tue, 28 Jul 2015 13:40:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171651 Substantial shortage of finished excisable goods, coupled with no explanation at detection and payment of duty the next day, was treated as sufficient to infer clandestine removal without duty payment. On that basis, the view that there was no evidence of clandestine removal was found unsustainable. Once clandestine removal was inferred, penalty provisions applied to both the manufacturer and its authorised signatory, and penalties under Section 11AC of the Central Excise Act, 1944 and Rule 26 of the Central Excise Rules, 1944 were restored in favour of the Revenue. Case-Laws Central Excise Mon, 26 Apr 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171651