https://www.taxtmi.com/caselaws?id=265868 The appellate court upheld the duty demand, interest, and penalty imposed on the appellants for alleged clandestine removal of goods without payment of Central Excise Duty. The court found evidence from transporters and buyers, along with the Director's admission, supporting the allegations. While penalties on the co-noticees were confirmed, a procedural error was identified regarding the penalty payment option. The appellants were granted the opportunity to pay a reduced penalty of 25% of duty within 30 days, clarifying the penalty payment provision under the Central Excise Act, 1944. en-us Fri, 01 May 2015 00:00:00 +0530 Sat, 07 May 2016 12:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265868 The appellate court upheld the duty demand, interest, and penalty imposed on the appellants for alleged clandestine removal of goods without payment of Central Excise Duty. The court found evidence from transporters and buyers, along with the Director's admission, supporting the allegations. While penalties on the co-noticees were confirmed, a procedural error was identified regarding the penalty payment option. The appellants were granted the opportunity to pay a reduced penalty of 25% of duty within 30 days, clarifying the penalty payment provision under the Central Excise Act, 1944. Case-Laws Central Excise Fri, 01 May 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265868