High Court Confirms Penalty under Central Excise Act - Section 11AC Applicable

The Bombay HC upheld CESTAT's decision on penalty under the Central Excise Act, 1944, emphasizing that penalty is sustainable even if differential duty is deposited. The court clarified that Section 11AC applies irrespective of suppression of facts, affirming the imposition of penalty in such cases.

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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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