https://www.taxtmi.com/caselaws?id=4147 The Court dismissed the appeal challenging the Tribunal's decision on duty demand and penalty imposition under Section 11AC of the Central Excise Act, 1944. The Tribunal's findings were upheld based on the lack of evidence of clandestine removal and duty evasion, emphasizing the absence of mens rea for duty evasion. The Court emphasized the importance of evidence over suspicion in cases involving duty evasion and penalty imposition, highlighting the immediate duty payment upon shortage discovery as a mitigating factor against penalty imposition. en-us Thu, 04 Oct 2007 00:00:00 +0530 Tue, 27 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4147 The Court dismissed the appeal challenging the Tribunal's decision on duty demand and penalty imposition under Section 11AC of the Central Excise Act, 1944. The Tribunal's findings were upheld based on the lack of evidence of clandestine removal and duty evasion, emphasizing the absence of mens rea for duty evasion. The Court emphasized the importance of evidence over suspicion in cases involving duty evasion and penalty imposition, highlighting the immediate duty payment upon shortage discovery as a mitigating factor against penalty imposition. Case-Laws Central Excise Thu, 04 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4147