https://www.taxtmi.com/caselaws?id=236015 Mandatory penalty equal to duty under Section 11AC of the Central Excise Act applies only where the duty demand is supported by findings of fraud, collusion, wilful misstatement or suppression of facts. On the stated facts, those ingredients were neither alleged in the show cause notice nor recorded in the order-in-original, and the admitted shortage with prompt payment of duty was insufficient by itself to attract the provision. The commentary notes that the reduced penalty was therefore left undisturbed and the appeal was rejected. en-us Mon, 20 May 2013 00:00:00 +0530 Mon, 06 Jan 2014 17:10:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=236015 Mandatory penalty equal to duty under Section 11AC of the Central Excise Act applies only where the duty demand is supported by findings of fraud, collusion, wilful misstatement or suppression of facts. On the stated facts, those ingredients were neither alleged in the show cause notice nor recorded in the order-in-original, and the admitted shortage with prompt payment of duty was insufficient by itself to attract the provision. The commentary notes that the reduced penalty was therefore left undisturbed and the appeal was rejected. Case-Laws Central Excise Mon, 20 May 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=236015