https://www.taxtmi.com/caselaws?id=105480 Penalty under Section 11AC of the Central Excise Act, 1944 was held inapplicable where duty had already been paid, the clearance documents recorded the relevant particulars, and the lapse was only procedural. The record showed invoices and weighing slips, and the authority had found no intention to evade duty. Because the only default was failure to debit the duty amount before clearance, without fraud, collusion, wilful misstatement, or suppression of facts, the statutory conditions for imposing Section 11AC penalty were not met. The penalty was therefore vacated. en-us Mon, 19 Nov 2001 00:00:00 +0530 Mon, 05 Mar 2012 17:46:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105480 Penalty under Section 11AC of the Central Excise Act, 1944 was held inapplicable where duty had already been paid, the clearance documents recorded the relevant particulars, and the lapse was only procedural. The record showed invoices and weighing slips, and the authority had found no intention to evade duty. Because the only default was failure to debit the duty amount before clearance, without fraud, collusion, wilful misstatement, or suppression of facts, the statutory conditions for imposing Section 11AC penalty were not met. The penalty was therefore vacated. Case-Laws Central Excise Mon, 19 Nov 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105480