https://www.taxtmi.com/caselaws?id=126420 The Tribunal allowed the appeal, setting aside the penalty imposed by the Commissioner (Appeals) under Section 11A (2B) of the Central Excise Act, 1944. The Tribunal found that as the duty was paid before notice without intent to evade payment, the penalty was unjustified. The appellants' failure to pay duty on physician samples did not warrant the penalty as there was no intent to evade duty, as required by the legal provisions. The Tribunal emphasized that the exception for penalty under Section 11A(2B) applies only in cases involving fraud, suppression, or misstatement to evade duty, which was not present in this case. en-us Fri, 29 May 2009 00:00:00 +0530 Tue, 06 Nov 2012 14:31:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126420 The Tribunal allowed the appeal, setting aside the penalty imposed by the Commissioner (Appeals) under Section 11A (2B) of the Central Excise Act, 1944. The Tribunal found that as the duty was paid before notice without intent to evade payment, the penalty was unjustified. The appellants' failure to pay duty on physician samples did not warrant the penalty as there was no intent to evade duty, as required by the legal provisions. The Tribunal emphasized that the exception for penalty under Section 11A(2B) applies only in cases involving fraud, suppression, or misstatement to evade duty, which was not present in this case. Case-Laws Central Excise Fri, 29 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126420