https://www.taxtmi.com/caselaws?id=75283 The Tribunal set aside the penalty imposed under Section 11AC of the Central Excise Act, ruling in favor of the appellant due to the absence of a duty determination under Section 11A(2). The judgment highlighted the necessity of a duty determination by a Central Excise officer for penalty imposition under Section 11AC, emphasizing the specific circumstances of duty payment and notice issuance in this case. The appellant's compliance with Section 11A(2B) precluded the applicability of Section 11AC for penalty imposition, ultimately leading to the Tribunal's decision in favor of the appellant. en-us Tue, 28 Jul 2009 00:00:00 +0530 Mon, 05 Apr 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75283 The Tribunal set aside the penalty imposed under Section 11AC of the Central Excise Act, ruling in favor of the appellant due to the absence of a duty determination under Section 11A(2). The judgment highlighted the necessity of a duty determination by a Central Excise officer for penalty imposition under Section 11AC, emphasizing the specific circumstances of duty payment and notice issuance in this case. The appellant's compliance with Section 11A(2B) precluded the applicability of Section 11AC for penalty imposition, ultimately leading to the Tribunal's decision in favor of the appellant. Case-Laws Central Excise Tue, 28 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75283