https://www.taxtmi.com/caselaws?id=251196 The High Court emphasized the mandatory nature of penalties under Section 11AC of the Central Excise Act, requiring factual findings on intention before imposition. The case involved duty non-payment, with penalties modified despite duty payment before notice. The High Court stressed aligning penalties and interest with legal conditions, remitting the matter for factual assessment on the assessee's intention. The judgment underscored the importance of legal interpretations and factual assessments in excise duty penalty and interest impositions. en-us Mon, 11 Feb 2013 00:00:00 +0530 Sun, 07 Sep 2014 08:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251196 The High Court emphasized the mandatory nature of penalties under Section 11AC of the Central Excise Act, requiring factual findings on intention before imposition. The case involved duty non-payment, with penalties modified despite duty payment before notice. The High Court stressed aligning penalties and interest with legal conditions, remitting the matter for factual assessment on the assessee's intention. The judgment underscored the importance of legal interpretations and factual assessments in excise duty penalty and interest impositions. Case-Laws Central Excise Mon, 11 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251196