https://www.taxtmi.com/caselaws?id=153624 The Tribunal dismissed the Revenue's appeal against the enhancement of penalty under Section 11AC of the Central Excise Act. It was held that Section 11AC applies to cases involving intentional evasion of duty, not negligence. The loss of excisable goods due to negligence did not meet the criteria for invoking Section 11AC. Therefore, the Tribunal upheld the dismissal of the review appeal for penalty enhancement. en-us Wed, 09 Dec 2009 00:00:00 +0530 Thu, 25 Jul 2013 18:10:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153624 The Tribunal dismissed the Revenue's appeal against the enhancement of penalty under Section 11AC of the Central Excise Act. It was held that Section 11AC applies to cases involving intentional evasion of duty, not negligence. The loss of excisable goods due to negligence did not meet the criteria for invoking Section 11AC. Therefore, the Tribunal upheld the dismissal of the review appeal for penalty enhancement. Case-Laws Central Excise Wed, 09 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153624