https://www.taxtmi.com/caselaws?id=152494 The waiver of penalty under Section 11A of the Central Excise Act, 1944 was upheld by the Adjudicating Authority and the Appellate Authority. The authorities found no evidence of clandestine removal of goods and noted the assessee's cooperation in discharging duty liability. Since there was no finding of mala fide intent by the assessee, the waiver of penalty was maintained, and the Revenue's appeal was dismissed. en-us Thu, 04 Feb 2010 00:00:00 +0530 Fri, 05 Jul 2013 15:25:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152494 The waiver of penalty under Section 11A of the Central Excise Act, 1944 was upheld by the Adjudicating Authority and the Appellate Authority. The authorities found no evidence of clandestine removal of goods and noted the assessee's cooperation in discharging duty liability. Since there was no finding of mala fide intent by the assessee, the waiver of penalty was maintained, and the Revenue's appeal was dismissed. Case-Laws Central Excise Thu, 04 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152494