https://www.taxtmi.com/caselaws?id=109238 Penalty under Section 11AC was moderated because duty liability was admitted and paid, but the record did not show deliberate or wilful suppression; the penalty was therefore reduced. Confiscation of plant and machinery under Rule 173Q could not be sustained because the duty involved was below the prescribed threshold of Rs. 1 lakh; the confiscation was set aside. Penalties under Rule 173Q and Section 11AC were treated as independently operable, so the Rule 173Q penalty was upheld. en-us Fri, 31 Jan 2003 00:00:00 +0530 Fri, 06 Apr 2012 17:46:04 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=109238 Penalty under Section 11AC was moderated because duty liability was admitted and paid, but the record did not show deliberate or wilful suppression; the penalty was therefore reduced. Confiscation of plant and machinery under Rule 173Q could not be sustained because the duty involved was below the prescribed threshold of Rs. 1 lakh; the confiscation was set aside. Penalties under Rule 173Q and Section 11AC were treated as independently operable, so the Rule 173Q penalty was upheld. Case-Laws Central Excise Fri, 31 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=109238