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2009 (2) TMI 129 - PUNJAB AND HARYANA HIGH COURTPenalty u/s 11AC – clandestine removal of goods - requirement for attracting the provisions of section 11AC of the Act is that there has to be intention to evade the payment of Excise duty. Such an intention cannot be presumed because the shortage which was detected during stock verification stood explained and the same has occurred due to clerical mistake. Assessee has deposited the duty without any protest before issue of show-cause notice. There is no material to support the clandestine removal of goods. Once the aforementioned findings of fact are there then it is not possible to apply the provisions of section 11AC of the Act so as to impose penalty.
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