https://www.taxtmi.com/caselaws?id=201845 The court dismissed the appeal filed by the revenue under Section 35G of the Central Excise Act, 1944, regarding the imposition of a mandatory penalty under Section 11AC. The Tribunal's decision to set aside the penalty was upheld due to the lack of evidence for suppression of facts with intent to evade duty payment. The court clarified that the mandatory penalty does not apply to every case of non-payment or short-payment of duty, emphasizing the importance of meeting specific conditions for penalty imposition and requiring evidence to support allegations of evasion. en-us Thu, 15 Jul 2010 00:00:00 +0530 Sat, 05 Mar 2011 14:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201845 The court dismissed the appeal filed by the revenue under Section 35G of the Central Excise Act, 1944, regarding the imposition of a mandatory penalty under Section 11AC. The Tribunal's decision to set aside the penalty was upheld due to the lack of evidence for suppression of facts with intent to evade duty payment. The court clarified that the mandatory penalty does not apply to every case of non-payment or short-payment of duty, emphasizing the importance of meeting specific conditions for penalty imposition and requiring evidence to support allegations of evasion. Case-Laws Central Excise Thu, 15 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201845