https://www.taxtmi.com/caselaws?id=95958 The Appellate Tribunal CEGAT, New Delhi ruled that penalty under Section 11AC of the Central Excise Act does not need to be equal to the duty imposed on the assessee. The appeal filed by the Revenue in the case of Escorts JCB Ltd. v. Commissioner of C. Ex., New Delhi was dismissed. en-us Wed, 28 Feb 2001 00:00:00 +0530 Fri, 16 Dec 2011 12:40:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95958 The Appellate Tribunal CEGAT, New Delhi ruled that penalty under Section 11AC of the Central Excise Act does not need to be equal to the duty imposed on the assessee. The appeal filed by the Revenue in the case of Escorts JCB Ltd. v. Commissioner of C. Ex., New Delhi was dismissed. Case-Laws Central Excise Wed, 28 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95958