https://www.taxtmi.com/caselaws?id=203217 The court affirmed the mandatory nature of the penalty under Section 11AC, emphasizing that once applicable, the penalty must equal the duty determined under Section 11A(2). The court upheld the appellate authority's decision, noting no suppression of facts or misstatement by the respondent, leading to the dismissal of the appeal. en-us Thu, 28 Apr 2011 00:00:00 +0530 Wed, 11 May 2011 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=203217 The court affirmed the mandatory nature of the penalty under Section 11AC, emphasizing that once applicable, the penalty must equal the duty determined under Section 11A(2). The court upheld the appellate authority's decision, noting no suppression of facts or misstatement by the respondent, leading to the dismissal of the appeal. Case-Laws Central Excise Thu, 28 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=203217