https://www.taxtmi.com/caselaws?id=265842 The penalty imposed on the appellant under Section 11AC of the Act read with Rule 25 of the Central Excise Rules, 2002 was set aside. The court found that there was no concrete evidence of clandestine removal beyond the shortages of finished goods. As the essential elements required for imposing a penalty under Section 11AC were not present, the penalty was deemed unjustified, and the appeal was disposed of in favor of the appellant. en-us Thu, 26 Mar 2015 00:00:00 +0530 Fri, 16 Oct 2015 20:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265842 The penalty imposed on the appellant under Section 11AC of the Act read with Rule 25 of the Central Excise Rules, 2002 was set aside. The court found that there was no concrete evidence of clandestine removal beyond the shortages of finished goods. As the essential elements required for imposing a penalty under Section 11AC were not present, the penalty was deemed unjustified, and the appeal was disposed of in favor of the appellant. Case-Laws Central Excise Thu, 26 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265842