https://www.taxtmi.com/caselaws?id=78941 Penalty under Section 11AC of the Central Excise Act, 1944 applies only when fraud, collusion, wilful misstatement or suppression of facts with intent to evade duty is affirmatively established. The provision is not automatic in every case of short-payment or non-payment of duty, and a recorded finding of the requisite culpable conduct is a condition precedent to its invocation. Where no such finding exists, the penal provision cannot be applied merely because duty has been determined, and the assessee cannot be penalised under Section 11AC on that basis. en-us Wed, 16 Dec 2009 00:00:00 +0530 Mon, 27 Dec 2010 15:44:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78941 Penalty under Section 11AC of the Central Excise Act, 1944 applies only when fraud, collusion, wilful misstatement or suppression of facts with intent to evade duty is affirmatively established. The provision is not automatic in every case of short-payment or non-payment of duty, and a recorded finding of the requisite culpable conduct is a condition precedent to its invocation. Where no such finding exists, the penal provision cannot be applied merely because duty has been determined, and the assessee cannot be penalised under Section 11AC on that basis. Case-Laws Central Excise Wed, 16 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78941