https://www.taxtmi.com/caselaws?id=209166 The Tribunal remanded the case to the lower adjudicating authority to determine the penalty under Section 11AC, emphasizing the mandatory nature of the penalty based on Supreme Court judgments. The respondent's Cross-Objection challenging the penalty imposition was considered, with the Tribunal citing a Delhi High Court decision allowing for reduced penalty if duty was paid before the notice. The appeal was disposed of through remand, granting the respondent a hearing opportunity to address the penalty issue in light of the legal precedents cited. en-us Wed, 12 Jan 2011 00:00:00 +0530 Sat, 27 Jul 2013 12:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209166 The Tribunal remanded the case to the lower adjudicating authority to determine the penalty under Section 11AC, emphasizing the mandatory nature of the penalty based on Supreme Court judgments. The respondent's Cross-Objection challenging the penalty imposition was considered, with the Tribunal citing a Delhi High Court decision allowing for reduced penalty if duty was paid before the notice. The appeal was disposed of through remand, granting the respondent a hearing opportunity to address the penalty issue in light of the legal precedents cited. Case-Laws Central Excise Wed, 12 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209166