https://www.taxtmi.com/caselaws?id=76602 The Appellate Tribunal CESTAT, Ahmedabad upheld the reclassification of Tetmosol Soap as toilet soap under the Central Excise Tariff Act, 1985, settling the classification issue against the appellants. The Tribunal ruled that penalty under Section 11AC of the Central Excise Act, 1944 could not be imposed due to the absence of allegations of suppression of facts, mis-declaration, fraud, or collusion in the show cause notice. Consequently, the penalty was set aside, and the appellants were directed to pay the demanded duty with applicable interest, resulting in a partial allowance of the appeal. en-us Wed, 02 Dec 2009 00:00:00 +0530 Thu, 08 Jul 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76602 The Appellate Tribunal CESTAT, Ahmedabad upheld the reclassification of Tetmosol Soap as toilet soap under the Central Excise Tariff Act, 1985, settling the classification issue against the appellants. The Tribunal ruled that penalty under Section 11AC of the Central Excise Act, 1944 could not be imposed due to the absence of allegations of suppression of facts, mis-declaration, fraud, or collusion in the show cause notice. Consequently, the penalty was set aside, and the appellants were directed to pay the demanded duty with applicable interest, resulting in a partial allowance of the appeal. Case-Laws Central Excise Wed, 02 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76602