https://www.taxtmi.com/caselaws?id=251272 The High Court set aside the CESTAT's decision and reinstated the Original Authority's ruling with a modification on the penalty amount. The penalty was reduced to 25% of the differential duty determined, in line with Section 11AC provisions. The civil miscellaneous appeal was allowed with no costs. The judgment emphasized the importance of correctly applying penalty provisions and highlighted that payment of differential duty, before or after notice, does not exempt a manufacturer from penalty if Section 11AC conditions are met. en-us Wed, 21 Sep 2011 00:00:00 +0530 Tue, 09 Sep 2014 12:09:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251272 The High Court set aside the CESTAT's decision and reinstated the Original Authority's ruling with a modification on the penalty amount. The penalty was reduced to 25% of the differential duty determined, in line with Section 11AC provisions. The civil miscellaneous appeal was allowed with no costs. The judgment emphasized the importance of correctly applying penalty provisions and highlighted that payment of differential duty, before or after notice, does not exempt a manufacturer from penalty if Section 11AC conditions are met. Case-Laws Central Excise Wed, 21 Sep 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251272