2004 (4) TMI 177

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..... he mandatory penalty under Section 11AC on the firm, respondents. 2. I have heard both sides and gone through the record. From the record, it is quite evident that the respondents made clandestine removal of the goods (Branded Chewing Tobacco) involving duty of Rs. 26,520/-. The adjudicating authority confirmed the duty demand along with equal amount of penalty with further penalty of Rs. 5,000/ .....

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..... especially, when the goods were cleared by them without the cover of invoices. Their plea that slip was left by the Proprietor of the respondents' firm with the Munshi to issue the excise invoices but the said Munshi did not issue the same, could not be legally accepted being totally unfounded and unappealable to the reasons. Therefore, the part of the impugned order of the learned Commissioner ( .....

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