https://www.taxtmi.com/caselaws?id=155338 The Tribunal set aside the penalty under Section 11AC of the Central Excise Act, 1944, but upheld the penalty imposed under Rule 25 of the Central Excise Rules, 2002. The appellant's intention to discharge duty liability was recognized through correspondences seeking clarifications, leading to the decision to drop the penalty under Section 11AC. However, the penalty under Rule 25 was maintained due to the appellant's failure to maintain proper records. en-us Tue, 03 Aug 2010 00:00:00 +0530 Tue, 03 Sep 2013 15:54:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155338 The Tribunal set aside the penalty under Section 11AC of the Central Excise Act, 1944, but upheld the penalty imposed under Rule 25 of the Central Excise Rules, 2002. The appellant's intention to discharge duty liability was recognized through correspondences seeking clarifications, leading to the decision to drop the penalty under Section 11AC. However, the penalty under Rule 25 was maintained due to the appellant's failure to maintain proper records. Case-Laws Central Excise Tue, 03 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155338