https://www.taxtmi.com/caselaws?id=1607 The Tribunal partly allowed the appeal, setting aside the penalty under Section 11AC but upholding the duty demand due to the appellant's failure to comply with Rule 9(2) provisions. The Tribunal emphasized credit utilization as duty payment and accepted duty demand for shortages, noting the absence of proven clandestine removal for penalty imposition. en-us Tue, 29 May 2007 00:00:00 +0530 Tue, 15 Apr 2008 07:42:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1607 The Tribunal partly allowed the appeal, setting aside the penalty under Section 11AC but upholding the duty demand due to the appellant's failure to comply with Rule 9(2) provisions. The Tribunal emphasized credit utilization as duty payment and accepted duty demand for shortages, noting the absence of proven clandestine removal for penalty imposition. Case-Laws Central Excise Tue, 29 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1607