https://www.taxtmi.com/caselaws?id=102788 The Tribunal set aside the order confirming a duty demand of Rs. 74,253 and an equal penalty against the appellant. It was found that the appellant had used goods for the authorized purpose as per the CT 2 certificate, exempted from Central Excise duty. Since there was no duty short-levied or short-paid, the demand under Section 11A of the Central Excise Act was deemed invalid. The penalty imposed was also deemed not maintainable due to the absence of duty evasion. The appeal was allowed in favor of the appellant, with the impugned order being set aside. en-us Tue, 18 Jun 2002 00:00:00 +0530 Thu, 16 Feb 2012 11:38:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102788 The Tribunal set aside the order confirming a duty demand of Rs. 74,253 and an equal penalty against the appellant. It was found that the appellant had used goods for the authorized purpose as per the CT 2 certificate, exempted from Central Excise duty. Since there was no duty short-levied or short-paid, the demand under Section 11A of the Central Excise Act was deemed invalid. The penalty imposed was also deemed not maintainable due to the absence of duty evasion. The appeal was allowed in favor of the appellant, with the impugned order being set aside. Case-Laws Central Excise Tue, 18 Jun 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102788