https://www.taxtmi.com/caselaws?id=121183 The court upheld the impugned order setting aside the penalty imposed under Section 11AC of the Central Excise Act. It was determined that the appellant had complied with the necessary declarations and filings to claim the small scale exemption, indicating no intent to evade duty. As there was no evidence of fraud, collusion, or suppression of facts, the penalty was deemed unjustified, leading to the dismissal of the appeal by the revenue. en-us Fri, 23 Feb 2007 00:00:00 +0530 Fri, 27 Jul 2012 13:04:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121183 The court upheld the impugned order setting aside the penalty imposed under Section 11AC of the Central Excise Act. It was determined that the appellant had complied with the necessary declarations and filings to claim the small scale exemption, indicating no intent to evade duty. As there was no evidence of fraud, collusion, or suppression of facts, the penalty was deemed unjustified, leading to the dismissal of the appeal by the revenue. Case-Laws Central Excise Fri, 23 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121183