https://www.taxtmi.com/caselaws?id=353970 The Tribunal upheld the Commissioner (Appeals)' decision to drop the penalty against the respondent under Section 11AC of the Central Excise Act, 1944. It emphasized the necessity of factual evidence to justify penalties and noted the lack of proof of clandestine removal of goods. The Tribunal agreed that penalties cannot be imposed without concrete evidence and affirmed the decision, dismissing the Revenue's appeal and disposing of the respondent's cross objections. en-us Wed, 06 Dec 2017 00:00:00 +0530 Mon, 15 Jan 2018 15:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353970 The Tribunal upheld the Commissioner (Appeals)' decision to drop the penalty against the respondent under Section 11AC of the Central Excise Act, 1944. It emphasized the necessity of factual evidence to justify penalties and noted the lack of proof of clandestine removal of goods. The Tribunal agreed that penalties cannot be imposed without concrete evidence and affirmed the decision, dismissing the Revenue's appeal and disposing of the respondent's cross objections. Case-Laws Central Excise Wed, 06 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353970