https://www.taxtmi.com/caselaws?id=218898 The High Court dismissed the appeal challenging the penalty imposed under Section 11AC of the Central Excise Act, 1944. The court upheld the Tribunal's decision to set aside the penalty of Rs. 2,25,235 imposed on the assessee, emphasizing the necessity of proving intentional evasion of duty for penalties under Section 11AC. The Assessing Officer's failure to establish intentional evasion by the assessee led to the dismissal of the appeal, highlighting the importance of clear evidence of deliberate intent to evade duty before imposing penalties. en-us Fri, 20 Apr 2012 00:00:00 +0530 Thu, 25 Oct 2012 18:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=218898 The High Court dismissed the appeal challenging the penalty imposed under Section 11AC of the Central Excise Act, 1944. The court upheld the Tribunal's decision to set aside the penalty of Rs. 2,25,235 imposed on the assessee, emphasizing the necessity of proving intentional evasion of duty for penalties under Section 11AC. The Assessing Officer's failure to establish intentional evasion by the assessee led to the dismissal of the appeal, highlighting the importance of clear evidence of deliberate intent to evade duty before imposing penalties. Case-Laws Central Excise Fri, 20 Apr 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=218898