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    <title>Penalty u/s 11AC Dismissed Due to Lack of Confirmation and Omission in Show Cause Notice.</title>
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    <description>Penalty under section 11AC - clearance against the dummy challan - clandestine removal - Penalty was not confirmed under any other provision nor also invoked in the show cause notice. Accordingly, confirmation of penalty cannot be sustained. - AT</description>
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      <description>Penalty under section 11AC - clearance against the dummy challan - clandestine removal - Penalty was not confirmed under any other provision nor also invoked in the show cause notice. Accordingly, confirmation of penalty cannot be sustained. - AT</description>
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