https://www.taxtmi.com/caselaws?id=34169 The Revenue's appeal against the Commissioner (Appeals) order, which set aside the penalty under Section 11AC of the Central Excise Act but upheld the duty demand, was successful. The case involved a duty demand due to a shortage of finished goods at the Appellant's factory, with the duty being paid before the show cause notice. Relying on previous Tribunal judgments, the Member (T) found the penalty should not have been set aside, as the duty payment post-shortage admission constituted clandestine removal. The penalty was reinstated, overturning the Commissioner (Appeals)' decision. en-us Tue, 28 Apr 2009 00:00:00 +0530 Tue, 21 Jul 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34169 The Revenue's appeal against the Commissioner (Appeals) order, which set aside the penalty under Section 11AC of the Central Excise Act but upheld the duty demand, was successful. The case involved a duty demand due to a shortage of finished goods at the Appellant's factory, with the duty being paid before the show cause notice. Relying on previous Tribunal judgments, the Member (T) found the penalty should not have been set aside, as the duty payment post-shortage admission constituted clandestine removal. The penalty was reinstated, overturning the Commissioner (Appeals)' decision. Case-Laws Central Excise Tue, 28 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34169