https://www.taxtmi.com/caselaws?id=155588 The Tribunal ruled that no penalty was imposable under Section 11AC of the Central Excise Act due to the absence of deliberate evasion and the availability of Cenvat Credit between the units. The decision emphasized the need for the department to prove mis-declaration or suppression with an intent to evade duty, citing relevant judgments to support the conclusion that penalties were not applicable in this case. en-us Tue, 23 Mar 2010 00:00:00 +0530 Thu, 05 Sep 2013 16:02:41 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=155588 The Tribunal ruled that no penalty was imposable under Section 11AC of the Central Excise Act due to the absence of deliberate evasion and the availability of Cenvat Credit between the units. The decision emphasized the need for the department to prove mis-declaration or suppression with an intent to evade duty, citing relevant judgments to support the conclusion that penalties were not applicable in this case. Case-Laws Central Excise Tue, 23 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=155588