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Introducing the “In Favour Of” filter in Case Laws.
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of <h1>Supreme Court dismisses appeal on penalty under Central Excise Act, defers decision on penalty amount</h1> The Supreme Court dismissed the Department's appeal against the Tribunal's order regarding penalty under Section 11AC of the Central Excise Act. The Court ... Appeal to Supreme Court The Supreme Court heard an appeal against the Customs, Excise and Gold (Control) Appellate Tribunal's order. The Department's appeal regarding penalty under Section 11AC of the Central Excise Act was dismissed. A related Civil Appeal clarified the value of goods sold but did not address the penalty amount reduction issue. The Tribunal will decide on duty and penalty payment in the pending assessee's appeal. The Court did not express an opinion on whether the penalty should be equal to the duty amount.
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