https://www.taxtmi.com/caselaws?id=155199 The High Court remanded the case to the Tribunal for a fresh decision on the applicability of Sections 11AB and 11AC to the facts of the case. The appeal was dismissed as the stringent requirements for imposing penalties under Section 11AC of the Central Excise Act were not met, as there were no allegations of fraud, collusion, or suppression of facts against the respondent. en-us Tue, 22 Dec 2009 00:00:00 +0530 Mon, 02 Sep 2013 12:16:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155199 The High Court remanded the case to the Tribunal for a fresh decision on the applicability of Sections 11AB and 11AC to the facts of the case. The appeal was dismissed as the stringent requirements for imposing penalties under Section 11AC of the Central Excise Act were not met, as there were no allegations of fraud, collusion, or suppression of facts against the respondent. Case-Laws Central Excise Tue, 22 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155199