https://www.taxtmi.com/caselaws?id=3815 In clandestine removal cases under Section 11AC of the Central Excise Act, 1944, the prescribed penalty may be reduced to a lesser amount where duty is paid before issuance of the show cause notice, following the applicable judicial interpretation. Applying that principle, the penalty was reduced to 25% of the duty amount. The redemption fine on seized goods was also found disproportionate on the facts, as duty had already been paid and the fine exceeded the duty involved, so it was reduced to a lower amount. en-us Thu, 15 Nov 2007 00:00:00 +0530 Sat, 03 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3815 In clandestine removal cases under Section 11AC of the Central Excise Act, 1944, the prescribed penalty may be reduced to a lesser amount where duty is paid before issuance of the show cause notice, following the applicable judicial interpretation. Applying that principle, the penalty was reduced to 25% of the duty amount. The redemption fine on seized goods was also found disproportionate on the facts, as duty had already been paid and the fine exceeded the duty involved, so it was reduced to a lower amount. Case-Laws Central Excise Thu, 15 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3815