2008 (11) TMI 748 - SCH - Central Excise

Summary

The Supreme Court of India ruled on two questions in an appeal related to Central Excise Act, 1944. The court held that the Tribunal has no discretion to levy less penalty than prescribed under Section 11AC. The court also upheld the Tribunal's decision on the liability of the assessee for clandestine removal of products. The Department's Civil Appeals were partly allowed with no costs.