https://www.taxtmi.com/caselaws?id=774933 Where a prior finding sustaining clandestine removal has attained finality, later deletion of penalty under Section 11AC and Rule 209A does not automatically extinguish the duty demand arising from that finding. The appellate order had already confined the clandestine removal finding to a specified quantity and remanded only for recomputation of duty and reconsideration of penalty. Because that order was not challenged, the duty liability based on the final finding remained intact. The Tribunal therefore maintained the duty while setting aside the penalty, and the challenge to the duty demand failed. en-us Wed, 09 Jul 2025 00:00:00 +0530 Thu, 17 Jul 2025 08:19:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=774933 Where a prior finding sustaining clandestine removal has attained finality, later deletion of penalty under Section 11AC and Rule 209A does not automatically extinguish the duty demand arising from that finding. The appellate order had already confined the clandestine removal finding to a specified quantity and remanded only for recomputation of duty and reconsideration of penalty. Because that order was not challenged, the duty liability based on the final finding remained intact. The Tribunal therefore maintained the duty while setting aside the penalty, and the challenge to the duty demand failed. Case-Laws Central Excise Wed, 09 Jul 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=774933