https://www.taxtmi.com/caselaws?id=377467 Clandestine clearance of air conditioners without payment of duty supported the sustainment of penalty under Rule 173Q of the Central Excise Rules, 1944. The duty liability had already been recomputed after de novo adjudication and that computation was not challenged, so the surviving dispute was confined to penalty. Because the evasion was detected on inspection and the goods were cleared beyond the prescribed limit without duty payment, a proportionate reduction in penalty linked to the reduced duty demand was treated as justified, and there was no basis to delete the penalty entirely. The assessee's challenge failed and the reduced penalty was maintained. en-us Wed, 13 Feb 2019 00:00:00 +0530 Sat, 30 Mar 2019 06:50:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377467 Clandestine clearance of air conditioners without payment of duty supported the sustainment of penalty under Rule 173Q of the Central Excise Rules, 1944. The duty liability had already been recomputed after de novo adjudication and that computation was not challenged, so the surviving dispute was confined to penalty. Because the evasion was detected on inspection and the goods were cleared beyond the prescribed limit without duty payment, a proportionate reduction in penalty linked to the reduced duty demand was treated as justified, and there was no basis to delete the penalty entirely. The assessee's challenge failed and the reduced penalty was maintained. Case-Laws Central Excise Wed, 13 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377467