https://www.taxtmi.com/caselaws?id=78607 The High Court held that while the penalty under Section 11AC of the Central Excise Act is mandatory, it should not be imposed mechanically. The Court found that the Revenue failed to prove intentional evasion of duty on all counts, especially those related to legal issues and procedural lapses. Therefore, the Tribunal's decision to reduce the penalty was upheld as appropriate given the circumstances of the case. The Court dismissed the Revenue's appeal, emphasizing the necessity for the Revenue to establish the required elements for imposing penalties under Section 11AC. en-us Thu, 13 May 2010 00:00:00 +0530 Mon, 27 Feb 2012 12:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78607 The High Court held that while the penalty under Section 11AC of the Central Excise Act is mandatory, it should not be imposed mechanically. The Court found that the Revenue failed to prove intentional evasion of duty on all counts, especially those related to legal issues and procedural lapses. Therefore, the Tribunal's decision to reduce the penalty was upheld as appropriate given the circumstances of the case. The Court dismissed the Revenue's appeal, emphasizing the necessity for the Revenue to establish the required elements for imposing penalties under Section 11AC. Case-Laws Central Excise Thu, 13 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78607