https://www.taxtmi.com/caselaws?id=202265 Restoration of penalty under Section 11AC of the Central Excise Act and Rule 173Q of the Central Excise Rules requires a pleaded and established basis showing fraud, collusion, wilful misstatement or suppression of facts. A bare assertion that penalty is mandatory, without substantive averments supporting the statutory ingredients, is insufficient to justify enhancement or restoration. Where no appeal is filed against the reduced penalty retained by the lower appellate authority, that part of the order is not open to interference. The penalty sustained below therefore remains undisturbed. en-us Thu, 01 Jul 2010 00:00:00 +0530 Sat, 15 Jan 2011 18:44:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202265 Restoration of penalty under Section 11AC of the Central Excise Act and Rule 173Q of the Central Excise Rules requires a pleaded and established basis showing fraud, collusion, wilful misstatement or suppression of facts. A bare assertion that penalty is mandatory, without substantive averments supporting the statutory ingredients, is insufficient to justify enhancement or restoration. Where no appeal is filed against the reduced penalty retained by the lower appellate authority, that part of the order is not open to interference. The penalty sustained below therefore remains undisturbed. Case-Laws Central Excise Thu, 01 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202265