https://www.taxtmi.com/caselaws?id=153963 The judge set aside the impugned order and allowed the appeal, emphasizing the mandatory nature of penalty under Section 11AC of the Central Excise Act in cases of contravention with intent to evade duty, regardless of the timing of duty payment. The ruling clarified that penalty imposition is necessary when there is a contravention with intent to evade duty, as established by previous legal precedents, and overturned the lower authorities' decision to not impose the penalty based on the timing of duty payment before the show-cause notice issuance. en-us Tue, 05 Jan 2010 00:00:00 +0530 Fri, 02 Aug 2013 11:57:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153963 The judge set aside the impugned order and allowed the appeal, emphasizing the mandatory nature of penalty under Section 11AC of the Central Excise Act in cases of contravention with intent to evade duty, regardless of the timing of duty payment. The ruling clarified that penalty imposition is necessary when there is a contravention with intent to evade duty, as established by previous legal precedents, and overturned the lower authorities' decision to not impose the penalty based on the timing of duty payment before the show-cause notice issuance. Case-Laws Central Excise Tue, 05 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153963