https://www.taxtmi.com/caselaws?id=247370 The case involved a dispute regarding the imposition of penalty under Section 11AC of the Central Excise Act, 1944. The Tribunal initially set aside the penalty and interest imposed by the Assistant Commissioner as the duty had been paid before the show-cause notice was issued. The High Court remanded the matter back to the Tribunal to reconsider in light of Apex Court judgments. The Tribunal reiterated that penalty under Section 11AC was not warranted in this case, emphasizing the absence of evidence of clandestine removal. The Court directed the Tribunal to comply with specific directives and render a decision considering legal precedents. en-us Mon, 29 Oct 2012 00:00:00 +0530 Fri, 09 May 2014 10:52:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=247370 The case involved a dispute regarding the imposition of penalty under Section 11AC of the Central Excise Act, 1944. The Tribunal initially set aside the penalty and interest imposed by the Assistant Commissioner as the duty had been paid before the show-cause notice was issued. The High Court remanded the matter back to the Tribunal to reconsider in light of Apex Court judgments. The Tribunal reiterated that penalty under Section 11AC was not warranted in this case, emphasizing the absence of evidence of clandestine removal. The Court directed the Tribunal to comply with specific directives and render a decision considering legal precedents. Case-Laws Central Excise Mon, 29 Oct 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=247370