https://www.taxtmi.com/caselaws?id=212192 Penalty under Section 11AC of the Central Excise Act, 1944 was not attracted where differential duty on conversion of levy sugar into free sale sugar was paid after detection and the record did not establish suppression, misstatement, fraud or intent to evade duty. The proviso to Section 11A had been invoked, but the essential ingredients for equal penalty were absent, so the precedent cited by Revenue was distinguishable. The token penalty sustained by the Commissioner (Appeals) was therefore upheld, and the assessee's appeal succeeded. en-us Thu, 30 Jun 2011 00:00:00 +0530 Thu, 22 Mar 2012 18:49:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212192 Penalty under Section 11AC of the Central Excise Act, 1944 was not attracted where differential duty on conversion of levy sugar into free sale sugar was paid after detection and the record did not establish suppression, misstatement, fraud or intent to evade duty. The proviso to Section 11A had been invoked, but the essential ingredients for equal penalty were absent, so the precedent cited by Revenue was distinguishable. The token penalty sustained by the Commissioner (Appeals) was therefore upheld, and the assessee's appeal succeeded. Case-Laws Central Excise Thu, 30 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212192