https://www.taxtmi.com/caselaws?id=352214 The Tribunal dismissed the appeal, upholding full penalty imposition for deliberate evasion under Section 11AC, rejecting the appellant's plea for a concession. Comparing precedents, the Tribunal emphasized that deliberate evasion does not warrant penalty immunity, supported by evidence of unaccounted goods and clandestine removal. Judicial decisions underscored the importance of clear evidence in penalty considerations, leading to the rejection of the appeal based on established evasion in the case. en-us Wed, 16 Aug 2017 00:00:00 +0530 Thu, 21 Dec 2017 15:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352214 The Tribunal dismissed the appeal, upholding full penalty imposition for deliberate evasion under Section 11AC, rejecting the appellant's plea for a concession. Comparing precedents, the Tribunal emphasized that deliberate evasion does not warrant penalty immunity, supported by evidence of unaccounted goods and clandestine removal. Judicial decisions underscored the importance of clear evidence in penalty considerations, leading to the rejection of the appeal based on established evasion in the case. Case-Laws Central Excise Wed, 16 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352214