https://www.taxtmi.com/caselaws?id=126108 The challenge against the penalty imposed under section 11AC by the Commissioner (Appeals) was upheld in favor of the Appellant, a Government undertaking. The Appellant promptly reported shortages of sugar found during stock verification and paid the Central Excise Duty. The court found no evidence of wilful contravention to evade duty, leading to the penalty being deemed unwarranted. The impugned order upholding the penalty was set aside, and the appeal was allowed. en-us Mon, 06 Apr 2009 00:00:00 +0530 Fri, 02 Nov 2012 13:21:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126108 The challenge against the penalty imposed under section 11AC by the Commissioner (Appeals) was upheld in favor of the Appellant, a Government undertaking. The Appellant promptly reported shortages of sugar found during stock verification and paid the Central Excise Duty. The court found no evidence of wilful contravention to evade duty, leading to the penalty being deemed unwarranted. The impugned order upholding the penalty was set aside, and the appeal was allowed. Case-Laws Central Excise Mon, 06 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126108