https://www.taxtmi.com/caselaws?id=253256 The High Court held that the Appellate Tribunal lacked the authority to reduce the penalty under Section 11AC of the Central Excise Act, 1944, once an intent to evade duty was established. The Tribunal's decision to lessen the penalty imposed on the respondent for diverting goods into the local market was overturned. The Court emphasized that intent and contumacious conduct are crucial for penalty imposition, and the reduction of penalty was deemed unlawful given the established intent to evade duty. The penalty imposed by the Adjudicating Authority was reinstated, emphasizing the automatic nature of penalty imposition under Section 11AC in such cases. en-us Wed, 05 Feb 2014 00:00:00 +0530 Wed, 19 Nov 2014 10:48:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=253256 The High Court held that the Appellate Tribunal lacked the authority to reduce the penalty under Section 11AC of the Central Excise Act, 1944, once an intent to evade duty was established. The Tribunal's decision to lessen the penalty imposed on the respondent for diverting goods into the local market was overturned. The Court emphasized that intent and contumacious conduct are crucial for penalty imposition, and the reduction of penalty was deemed unlawful given the established intent to evade duty. The penalty imposed by the Adjudicating Authority was reinstated, emphasizing the automatic nature of penalty imposition under Section 11AC in such cases. Case-Laws Central Excise Wed, 05 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=253256