https://www.taxtmi.com/caselaws?id=77069 The High Court upheld the Tribunal's decision to delete the penalty under Section 11AC of the Central Excise Act. Relying on legal precedents, including Supreme Court rulings, the Court found that no further penalty was imposable as the respondent had already paid more than the duty leviable and lacked mens rea in their conduct. The Court emphasized that under Section 11AC, the penalty must be equal to the duty determined, with no discretion in quantifying it. Therefore, the appeal by the Commissioner of Central Excise was dismissed, affirming the Tribunal's order. en-us Mon, 28 Jun 2010 00:00:00 +0530 Tue, 18 Jan 2011 17:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77069 The High Court upheld the Tribunal's decision to delete the penalty under Section 11AC of the Central Excise Act. Relying on legal precedents, including Supreme Court rulings, the Court found that no further penalty was imposable as the respondent had already paid more than the duty leviable and lacked mens rea in their conduct. The Court emphasized that under Section 11AC, the penalty must be equal to the duty determined, with no discretion in quantifying it. Therefore, the appeal by the Commissioner of Central Excise was dismissed, affirming the Tribunal's order. Case-Laws Central Excise Mon, 28 Jun 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77069