https://www.taxtmi.com/caselaws?id=246355 The Tribunal partially allowed one appeal by setting aside the penalty imposed under Section 11AC of the Central Excise Act. The penalty was deemed not maintainable due to the absence of intent to evade duty payment. The Tribunal also found the case to fall under Section 11A(2B) of the Act, leading to the setting aside of the penalty. Consequently, one appeal was partially allowed, while the other was rejected. en-us Thu, 12 Jan 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:06:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246355 The Tribunal partially allowed one appeal by setting aside the penalty imposed under Section 11AC of the Central Excise Act. The penalty was deemed not maintainable due to the absence of intent to evade duty payment. The Tribunal also found the case to fall under Section 11A(2B) of the Act, leading to the setting aside of the penalty. Consequently, one appeal was partially allowed, while the other was rejected. Case-Laws Central Excise Thu, 12 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246355