https://www.taxtmi.com/caselaws?id=244672 The High Court allowed the appeal filed by the Revenue, setting aside the Tribunal's order that reduced the penalty under Section 11AC of the Act. The Court reinstated the penalty imposed by the adjudicating authority, emphasizing that there was no discretion to impose a lesser penalty than the tax demanded. The decision was based on the finding of the authorities regarding the intention to evade duty, in line with previous Supreme Court judgments. The appeal was allowed with no order as to costs. en-us Mon, 17 Feb 2014 00:00:00 +0530 Mon, 12 Jan 2015 12:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244672 The High Court allowed the appeal filed by the Revenue, setting aside the Tribunal's order that reduced the penalty under Section 11AC of the Act. The Court reinstated the penalty imposed by the adjudicating authority, emphasizing that there was no discretion to impose a lesser penalty than the tax demanded. The decision was based on the finding of the authorities regarding the intention to evade duty, in line with previous Supreme Court judgments. The appeal was allowed with no order as to costs. Case-Laws Central Excise Mon, 17 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244672