https://www.taxtmi.com/caselaws?id=464630 Revenue appeal allowed by HC; lower authorities' reduction of penalty set aside. Court held Section 11AC penalty is mandatory where clandestine removal and intent to evade duty are found, and must equal the amount of duty determined by the original order. Tribunal and Commissioner (Appeals) erred in relaxing the penalty; question of law answered for the Revenue and against the manufacturer. Confiscation and duty demands otherwise upheld as found by the adjudicating authority. en-us Wed, 16 Dec 2009 00:00:00 +0530 Fri, 07 Nov 2025 13:11:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464630 Revenue appeal allowed by HC; lower authorities' reduction of penalty set aside. Court held Section 11AC penalty is mandatory where clandestine removal and intent to evade duty are found, and must equal the amount of duty determined by the original order. Tribunal and Commissioner (Appeals) erred in relaxing the penalty; question of law answered for the Revenue and against the manufacturer. Confiscation and duty demands otherwise upheld as found by the adjudicating authority. Case-Laws Central Excise Wed, 16 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464630