https://www.taxtmi.com/caselaws?id=49059 Personal penalty was not justified for clearance of excisable goods without strict compliance with the prescribed procedure where duty had already been debited before the show cause notice and the assessee had informed the Department in advance of the intended removal. The authority found no mala fide intention to evade Central Excise duty, and treated the prior disclosure and payment as material against penalty. Relying on the Board's view cited by the assessee, it held that the circumstances did not warrant imposition of personal penalty, and the penalty was set aside. en-us Wed, 29 Nov 1989 00:00:00 +0530 Mon, 09 Aug 2010 14:44:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=49059 Personal penalty was not justified for clearance of excisable goods without strict compliance with the prescribed procedure where duty had already been debited before the show cause notice and the assessee had informed the Department in advance of the intended removal. The authority found no mala fide intention to evade Central Excise duty, and treated the prior disclosure and payment as material against penalty. Relying on the Board's view cited by the assessee, it held that the circumstances did not warrant imposition of personal penalty, and the penalty was set aside. Case-Laws Central Excise Wed, 29 Nov 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=49059