https://www.taxtmi.com/caselaws?id=78222 The High Court dismissed the appeal against the Customs, Excise & Service Tax Appellate Tribunal's order, which had waived the penalty under Section 11AC of the Central Excise Act, 1944. The Court upheld the lower courts' findings that the penalty was not justified as there was no evidence of mala fide intent or suppression of information. The duty had been paid before the show cause notice, and no fraudulent activity was established. Therefore, the appeal was decided in favor of the respondent-assessee, with no costs imposed. en-us Mon, 08 Mar 2010 00:00:00 +0530 Wed, 10 Nov 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78222 The High Court dismissed the appeal against the Customs, Excise & Service Tax Appellate Tribunal's order, which had waived the penalty under Section 11AC of the Central Excise Act, 1944. The Court upheld the lower courts' findings that the penalty was not justified as there was no evidence of mala fide intent or suppression of information. The duty had been paid before the show cause notice, and no fraudulent activity was established. Therefore, the appeal was decided in favor of the respondent-assessee, with no costs imposed. Case-Laws Central Excise Mon, 08 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78222