https://www.taxtmi.com/caselaws?id=198575 Penalty under Section 11AC of the Central Excise Act, 1944 was sustained where goods were removed to another unit on a returnable basis for demonstration without payment of duty and without proper records. The removals were not entered in statutory records or ER-1 returns, and the absence of documentation meant the clearances would not have been detected but for departmental investigation. The explanation that the removals were only for demonstration and carried no intent to evade duty was rejected on these facts, and the ingredients for invoking the penal provision were treated as established. en-us Fri, 09 Sep 2016 00:00:00 +0530 Mon, 05 Feb 2018 07:04:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198575 Penalty under Section 11AC of the Central Excise Act, 1944 was sustained where goods were removed to another unit on a returnable basis for demonstration without payment of duty and without proper records. The removals were not entered in statutory records or ER-1 returns, and the absence of documentation meant the clearances would not have been detected but for departmental investigation. The explanation that the removals were only for demonstration and carried no intent to evade duty was rejected on these facts, and the ingredients for invoking the penal provision were treated as established. Case-Laws Central Excise Fri, 09 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198575