https://www.taxtmi.com/caselaws?id=378548 The tribunal set aside the penalty imposed on the appellant for alleged clandestine clearance of goods, emphasizing the need to consider all evidence, including statements from recipients. The duty demand was upheld due to admitted unauthorized clearance but the penalty was overturned, as the appellant promptly paid the duty upon detection, showing willingness to rectify the error. The tribunal highlighted the importance of thorough consideration of evidence in penalty imposition, providing relief to the appellant in that regard. en-us Wed, 20 Mar 2019 00:00:00 +0530 Thu, 18 Apr 2019 08:21:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378548 The tribunal set aside the penalty imposed on the appellant for alleged clandestine clearance of goods, emphasizing the need to consider all evidence, including statements from recipients. The duty demand was upheld due to admitted unauthorized clearance but the penalty was overturned, as the appellant promptly paid the duty upon detection, showing willingness to rectify the error. The tribunal highlighted the importance of thorough consideration of evidence in penalty imposition, providing relief to the appellant in that regard. Case-Laws Central Excise Wed, 20 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378548