https://www.taxtmi.com/caselaws?id=98419 Penalty under Section 11AC was considered in a context where the duty had already been paid before the show cause notice and the facts did not show an intention to evade payment. The underlying dispute also concerned whether upgrading computers amounted to manufacture. On these facts, penalty was found to be imposable, but the quantum was treated as excessive and was reduced to Rs. 20,000. en-us Tue, 12 Dec 2000 00:00:00 +0530 Fri, 20 Jan 2012 15:14:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98419 Penalty under Section 11AC was considered in a context where the duty had already been paid before the show cause notice and the facts did not show an intention to evade payment. The underlying dispute also concerned whether upgrading computers amounted to manufacture. On these facts, penalty was found to be imposable, but the quantum was treated as excessive and was reduced to Rs. 20,000. Case-Laws Central Excise Tue, 12 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98419