https://www.taxtmi.com/caselaws?id=124856 The Tribunal ruled in favor of the Appellant, setting aside the penalty imposed by the Appellate Authority under Section 11AC of the Central Excise Act, 1944. The Tribunal held that since duty was promptly paid upon interception by Revenue Authorities and not at the time of removal, and no determination was made under Section 11A(2) of the Act, the penalty was not justified. The judgment emphasized that penalty liability arises only when duty is determined under Section 11A(2), thereby absolving the Appellant from any penalty obligations. en-us Thu, 11 Dec 2008 00:00:00 +0530 Tue, 16 Oct 2012 15:28:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124856 The Tribunal ruled in favor of the Appellant, setting aside the penalty imposed by the Appellate Authority under Section 11AC of the Central Excise Act, 1944. The Tribunal held that since duty was promptly paid upon interception by Revenue Authorities and not at the time of removal, and no determination was made under Section 11A(2) of the Act, the penalty was not justified. The judgment emphasized that penalty liability arises only when duty is determined under Section 11A(2), thereby absolving the Appellant from any penalty obligations. Case-Laws Central Excise Thu, 11 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124856