https://www.taxtmi.com/caselaws?id=126481 The Tribunal set aside the impugned order, waived penalties, and remanded the case to the Commissioner (Appeals) for reconsideration, emphasizing the necessity of proving deliberate intent to evade duty for penalties under Section 11AC of the Central Excise Act. The decision highlighted that penalties are meant for deliberate deception by the assessee, requiring a clear finding of intent to evade duty before imposition. en-us Fri, 19 Jun 2009 00:00:00 +0530 Wed, 21 Nov 2012 13:24:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126481 The Tribunal set aside the impugned order, waived penalties, and remanded the case to the Commissioner (Appeals) for reconsideration, emphasizing the necessity of proving deliberate intent to evade duty for penalties under Section 11AC of the Central Excise Act. The decision highlighted that penalties are meant for deliberate deception by the assessee, requiring a clear finding of intent to evade duty before imposition. Case-Laws Central Excise Fri, 19 Jun 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126481