https://www.taxtmi.com/caselaws?id=338870 The Tribunal set aside the penalty imposed by the Commissioner (Appeals) and dismissed the Revenue's appeal, entitling the respondent-assessee to a refund of excess tax and penalty deposited. The decision was based on the lack of concrete evidence supporting the allegation of clandestine removal, resulting in the rejection of the penalty under Rule 25(1) of Central Excise Rules, 2002 read with Section 11AC of Central Excise Act, 1944. en-us Tue, 29 Nov 2016 00:00:00 +0530 Sat, 04 Mar 2017 12:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338870 The Tribunal set aside the penalty imposed by the Commissioner (Appeals) and dismissed the Revenue's appeal, entitling the respondent-assessee to a refund of excess tax and penalty deposited. The decision was based on the lack of concrete evidence supporting the allegation of clandestine removal, resulting in the rejection of the penalty under Rule 25(1) of Central Excise Rules, 2002 read with Section 11AC of Central Excise Act, 1944. Case-Laws Central Excise Tue, 29 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338870