https://www.taxtmi.com/caselaws?id=205353 Equal penalty under Section 11AC was not sustainable where duty on scrap was not disputed but the record contained no finding of wilful misstatement, suppression, fraud, or intent to evade duty; the penalty was therefore set aside. A tractor-cum-trailer cleared to a certified research institution was entitled to exemption under Notification No. 10/97-C.E. because the required certificate was produced and the notification was construed to cover equipment used with scientific instruments for research purposes; the duty, interest, and penalty demand on that clearance was vacated. en-us Tue, 08 Mar 2011 00:00:00 +0530 Thu, 25 Aug 2011 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205353 Equal penalty under Section 11AC was not sustainable where duty on scrap was not disputed but the record contained no finding of wilful misstatement, suppression, fraud, or intent to evade duty; the penalty was therefore set aside. A tractor-cum-trailer cleared to a certified research institution was entitled to exemption under Notification No. 10/97-C.E. because the required certificate was produced and the notification was construed to cover equipment used with scientific instruments for research purposes; the duty, interest, and penalty demand on that clearance was vacated. Case-Laws Central Excise Tue, 08 Mar 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205353