https://www.taxtmi.com/caselaws?id=122214 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving the imposition of a penalty under Section 11AC of the Act for non-payment of duty due to goods cleared without accounting following a natural calamity. The Tribunal found that the penalty was not warranted as there was no deliberate intention to evade duty, considering the loss of records in the natural calamity. The judgment emphasized that penalties should be imposed only in cases of mala fide intention, as supported by legal precedents. en-us Thu, 01 Feb 2007 00:00:00 +0530 Thu, 09 Aug 2012 14:35:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122214 The Tribunal upheld the decision of the Commissioner (Appeals) in a case involving the imposition of a penalty under Section 11AC of the Act for non-payment of duty due to goods cleared without accounting following a natural calamity. The Tribunal found that the penalty was not warranted as there was no deliberate intention to evade duty, considering the loss of records in the natural calamity. The judgment emphasized that penalties should be imposed only in cases of mala fide intention, as supported by legal precedents. Case-Laws Central Excise Thu, 01 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122214