https://www.taxtmi.com/caselaws?id=77691 The Tribunal remanded the case back to the adjudicating authority for reevaluation of the penalty under Section 11AC of the Central Excise Act, 1944. It emphasized the necessity of factual findings before imposing a penalty, citing relevant judgments. The Tribunal highlighted the appellant's right to choose under Section 11AC for penalty determination and ensured the appellant's right to a hearing during the process. The duty and interest were confirmed, but the penalty portion was set aside for reassessment in accordance with the law. en-us Mon, 14 Dec 2009 00:00:00 +0530 Mon, 04 Oct 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=77691 The Tribunal remanded the case back to the adjudicating authority for reevaluation of the penalty under Section 11AC of the Central Excise Act, 1944. It emphasized the necessity of factual findings before imposing a penalty, citing relevant judgments. The Tribunal highlighted the appellant's right to choose under Section 11AC for penalty determination and ensured the appellant's right to a hearing during the process. The duty and interest were confirmed, but the penalty portion was set aside for reassessment in accordance with the law. Case-Laws Central Excise Mon, 14 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=77691