https://www.taxtmi.com/caselaws?id=341352 The Tribunal upheld the duty imposition but reduced the penalty under Rule 25, finding the circumstances justified a lesser penalty than initially imposed under Section 11AC. The appellant's argument that the emergency clearance without invoices was due to a holiday situation and not clandestine removal was considered, leading to the reduction of the penalty to Rs. 1 lakh under Rule 25. Despite the emergency, the clearance without proper documentation still warranted a penalty, as per the Tribunal's decision. en-us Tue, 20 Sep 2016 00:00:00 +0530 Fri, 07 Apr 2017 08:04:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341352 The Tribunal upheld the duty imposition but reduced the penalty under Rule 25, finding the circumstances justified a lesser penalty than initially imposed under Section 11AC. The appellant's argument that the emergency clearance without invoices was due to a holiday situation and not clandestine removal was considered, leading to the reduction of the penalty to Rs. 1 lakh under Rule 25. Despite the emergency, the clearance without proper documentation still warranted a penalty, as per the Tribunal's decision. Case-Laws Central Excise Tue, 20 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341352