https://www.taxtmi.com/caselaws?id=759689 CESTAT NEW DELHI upheld duty demand against appellant for clandestine removal of manufactured goods. Despite appellant's claim that shortage in work-in-progress was due to 5% dust loss during manufacturing, tribunal found that raw materials processed into final goods were removed without duty payment. Of 933 MT processed, only 70 MT remained in stock. Tribunal confirmed duty liability under section 11A with extended limitation period, interest under section 11AC, and penalty. However, personal penalty under Rule 26 was set aside as goods confiscation proposal was dropped by Commissioner, making Rule 26 inapplicable. en-us Fri, 04 Oct 2024 00:00:00 +0530 Thu, 17 Oct 2024 10:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=759689 CESTAT NEW DELHI upheld duty demand against appellant for clandestine removal of manufactured goods. Despite appellant's claim that shortage in work-in-progress was due to 5% dust loss during manufacturing, tribunal found that raw materials processed into final goods were removed without duty payment. Of 933 MT processed, only 70 MT remained in stock. Tribunal confirmed duty liability under section 11A with extended limitation period, interest under section 11AC, and penalty. However, personal penalty under Rule 26 was set aside as goods confiscation proposal was dropped by Commissioner, making Rule 26 inapplicable. Case-Laws Central Excise Fri, 04 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=759689