https://www.taxtmi.com/caselaws?id=244504 The case involved the imposition of a penalty under Rule 25 of the Central Excise Rules, 2002 without complying with Section 11AC. The Court upheld the findings that there was no willful misstatement, fraud, or evasion of duty, leading to the dismissal of the Revenue's appeal. It emphasized the necessity of adhering to statutory provisions and factual findings in determining penalties under the Central Excise Rules. en-us Mon, 17 Feb 2014 00:00:00 +0530 Mon, 12 Jan 2015 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244504 The case involved the imposition of a penalty under Rule 25 of the Central Excise Rules, 2002 without complying with Section 11AC. The Court upheld the findings that there was no willful misstatement, fraud, or evasion of duty, leading to the dismissal of the Revenue's appeal. It emphasized the necessity of adhering to statutory provisions and factual findings in determining penalties under the Central Excise Rules. Case-Laws Central Excise Mon, 17 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244504