https://www.taxtmi.com/caselaws?id=123262 The penalty imposed on M/s. Murugan Textiles was reduced from Rs. 4,17,000 to Rs. 1,25,000 by the Commissioner (Appeals). The case involved conflicting judgments on the mandatory imposition of penalty under Section 11AC, especially when duty was paid before the Show Cause Notice. Despite acknowledging industry confusion and procedural leniency, the Tribunal upheld the modified penalty, stating that M/s. Murugan Textiles could not escape penalty for manipulating documents to evade duty. The appeals by both parties were dismissed, affirming the reduced penalty amount. en-us Fri, 30 Nov 2007 00:00:00 +0530 Tue, 11 Sep 2012 11:52:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123262 The penalty imposed on M/s. Murugan Textiles was reduced from Rs. 4,17,000 to Rs. 1,25,000 by the Commissioner (Appeals). The case involved conflicting judgments on the mandatory imposition of penalty under Section 11AC, especially when duty was paid before the Show Cause Notice. Despite acknowledging industry confusion and procedural leniency, the Tribunal upheld the modified penalty, stating that M/s. Murugan Textiles could not escape penalty for manipulating documents to evade duty. The appeals by both parties were dismissed, affirming the reduced penalty amount. Case-Laws Central Excise Fri, 30 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123262