https://www.taxtmi.com/caselaws?id=205445 The Court upheld the Tribunal's decision to enhance the penalty to 25% of the duty amount and confirm interest in a case involving central excise duty, interest, and penalty imposition. The appellant's challenge regarding the interpretation of Section 11AC of the Central Excise Act, particularly on the imposition of mandatory penalty without mens rea and penalties below the prescribed minimum, was dismissed. The Court found the Tribunal's discretion in enhancing the penalty valid, even under Section 11AC, and upheld the decision, emphasizing the authority granted under Rule 25 of the Central Excise Rules. en-us Thu, 16 Dec 2010 00:00:00 +0530 Wed, 24 Aug 2011 17:03:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205445 The Court upheld the Tribunal's decision to enhance the penalty to 25% of the duty amount and confirm interest in a case involving central excise duty, interest, and penalty imposition. The appellant's challenge regarding the interpretation of Section 11AC of the Central Excise Act, particularly on the imposition of mandatory penalty without mens rea and penalties below the prescribed minimum, was dismissed. The Court found the Tribunal's discretion in enhancing the penalty valid, even under Section 11AC, and upheld the decision, emphasizing the authority granted under Rule 25 of the Central Excise Rules. Case-Laws Central Excise Thu, 16 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205445