https://www.taxtmi.com/caselaws?id=220793 The Tribunal set aside the penalty imposed under section 11AC of the Central Excise Act, 1944, as there was no evidence of deliberate deception or suppression of facts by the appellant. The judgment highlighted the necessity of intentional misrepresentation for penalty imposition under section 11AC, emphasizing that mere deficiencies or mistakes do not warrant such penalty. The Commissioner's order confirming the penalty was overturned, and the appeal was disposed of accordingly. en-us Tue, 04 Dec 2012 00:00:00 +0530 Tue, 29 Aug 2017 17:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220793 The Tribunal set aside the penalty imposed under section 11AC of the Central Excise Act, 1944, as there was no evidence of deliberate deception or suppression of facts by the appellant. The judgment highlighted the necessity of intentional misrepresentation for penalty imposition under section 11AC, emphasizing that mere deficiencies or mistakes do not warrant such penalty. The Commissioner's order confirming the penalty was overturned, and the appeal was disposed of accordingly. Case-Laws Central Excise Tue, 04 Dec 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220793