https://www.taxtmi.com/caselaws?id=209484 The High Court rejected the appeal by the revenue challenging the Tribunal's decision to set aside a penalty under Section 11AC of the Central Excise Act, 1944. The Court emphasized the interdependence of duty liability and penalty imposition, stating that assessing the penalty's lawfulness independently would be premature unless the duty levy was upheld. The Court directed the appeal to be taken to the Apex Court alongside the assessee's appeal challenging the duty imposition, granting the appellant the liberty to appeal under Section 35-L. en-us Mon, 28 Feb 2011 00:00:00 +0530 Thu, 18 Jul 2013 13:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=209484 The High Court rejected the appeal by the revenue challenging the Tribunal's decision to set aside a penalty under Section 11AC of the Central Excise Act, 1944. The Court emphasized the interdependence of duty liability and penalty imposition, stating that assessing the penalty's lawfulness independently would be premature unless the duty levy was upheld. The Court directed the appeal to be taken to the Apex Court alongside the assessee's appeal challenging the duty imposition, granting the appellant the liberty to appeal under Section 35-L. Case-Laws Central Excise Mon, 28 Feb 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=209484