https://www.taxtmi.com/caselaws?id=106884 Penalty under Section 11AC of the Central Excise Act, 1944 was considered justified where scrap sent for machining under Rule 57F(4) was retained by job workers and duty was not paid immediately. Mere entry in RG 23A, Part II was held insufficient to constitute written intimation to the department that the scrap would not be returned to the factory, so liability to penalty was attracted. Prompt payment of duty after the officers' visit was treated as a mitigating circumstance, and the maximum penalty was reduced. en-us Wed, 16 Oct 2002 00:00:00 +0530 Fri, 16 Mar 2012 11:56:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106884 Penalty under Section 11AC of the Central Excise Act, 1944 was considered justified where scrap sent for machining under Rule 57F(4) was retained by job workers and duty was not paid immediately. Mere entry in RG 23A, Part II was held insufficient to constitute written intimation to the department that the scrap would not be returned to the factory, so liability to penalty was attracted. Prompt payment of duty after the officers' visit was treated as a mitigating circumstance, and the maximum penalty was reduced. Case-Laws Central Excise Wed, 16 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106884