https://www.taxtmi.com/caselaws?id=124431 The Tribunal ruled in favor of the Appellant, setting aside the penalty imposed under Section 11D of the Central Excise Act, 1944. It was found that the Appellant had paid duty on exempted goods, did not retain collected amounts, and thus the provision did not apply. The Tribunal cited relevant case law and allowed the appeal with consequential relief. en-us Tue, 05 Aug 2008 00:00:00 +0530 Sat, 29 Sep 2012 12:53:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124431 The Tribunal ruled in favor of the Appellant, setting aside the penalty imposed under Section 11D of the Central Excise Act, 1944. It was found that the Appellant had paid duty on exempted goods, did not retain collected amounts, and thus the provision did not apply. The Tribunal cited relevant case law and allowed the appeal with consequential relief. Case-Laws Central Excise Tue, 05 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124431