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of <h1>High Court Confirms Penalty under Central Excise Act - Section 11AC Applicable</h1> <h3>Autoline Versus Commissioner</h3> Autoline Versus Commissioner - 2016 (334) E.L.T. A122 (Bom.) The Bombay High Court admitted the case based on substantial questions of law regarding the correctness of CESTAT's decision on penalty under the Central Excise Act, 1944. Key questions include the sustainability of penalty when differential duty was deposited and the applicability of Section 11AC without suppression of facts.
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