https://www.taxtmi.com/caselaws?id=152684 The Tribunal directed the Commissioner (Appeals) to reconsider the penalty imposed under Section 11AC of the Central Excise Act, emphasizing the necessity of a duty determination under Section 11A(2) for penalty imposition. The appellant's challenge to discrepancies in invoice dates was upheld, as the Commissioner (Appeals) based the decision on incorrect facts. The Tribunal set aside the order for reconsideration. The Revenue's allegations of misdeclaration of facts to evade duty payment were considered in light of the penalty under Section 11AC, subject to the determination of duty under Section 11A(2). The appellant's legal issue regarding duty determination for penalty imposition was found meritorious, leading to a reassessment of the penalty imposition process. en-us Fri, 15 Jan 2010 00:00:00 +0530 Tue, 09 Jul 2013 10:32:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152684 The Tribunal directed the Commissioner (Appeals) to reconsider the penalty imposed under Section 11AC of the Central Excise Act, emphasizing the necessity of a duty determination under Section 11A(2) for penalty imposition. The appellant's challenge to discrepancies in invoice dates was upheld, as the Commissioner (Appeals) based the decision on incorrect facts. The Tribunal set aside the order for reconsideration. The Revenue's allegations of misdeclaration of facts to evade duty payment were considered in light of the penalty under Section 11AC, subject to the determination of duty under Section 11A(2). The appellant's legal issue regarding duty determination for penalty imposition was found meritorious, leading to a reassessment of the penalty imposition process. Case-Laws Central Excise Fri, 15 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152684