https://www.taxtmi.com/caselaws?id=207792 The appellate tribunal remanded the matter back to the Commissioner (Appeal) for further verification regarding the reduced penalty on fraudulent credit in the case involving M/s. Devi Darshan Processors and M/s. Ansal Synthetics. The tribunal emphasized the need to verify payment details before applying reduced penalties. Additionally, the tribunal clarified the distinct purposes and provisions of Sections 11AC and 35F of the Central Excise Act, highlighting the requirement to pay duty, interest, and penalty under Section 11AC and the appeal procedure under Section 35F. en-us Wed, 13 Apr 2011 00:00:00 +0530 Tue, 26 Jul 2011 18:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207792 The appellate tribunal remanded the matter back to the Commissioner (Appeal) for further verification regarding the reduced penalty on fraudulent credit in the case involving M/s. Devi Darshan Processors and M/s. Ansal Synthetics. The tribunal emphasized the need to verify payment details before applying reduced penalties. Additionally, the tribunal clarified the distinct purposes and provisions of Sections 11AC and 35F of the Central Excise Act, highlighting the requirement to pay duty, interest, and penalty under Section 11AC and the appeal procedure under Section 35F. Case-Laws Central Excise Wed, 13 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207792