https://www.taxtmi.com/caselaws?id=255603 Section 11AC penalty under the Central Excise Act is described as mandatory once the statutory conditions are met, so pre-show-cause payment of duty does not by itself justify waiver on equitable grounds where suppression is alleged. The Tribunal's contrary view was set aside and the issue was remanded for reconsideration. The text also states that an appellate order dismissing refund appeals must give reasons; a cursory, non-speaking order is unsustainable and was set aside, with remand for a reasoned decision. The departmental appeals were allowed and both matters were sent back for fresh adjudication in accordance with law. en-us Mon, 22 Dec 2014 00:00:00 +0530 Mon, 10 Aug 2015 15:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=255603 Section 11AC penalty under the Central Excise Act is described as mandatory once the statutory conditions are met, so pre-show-cause payment of duty does not by itself justify waiver on equitable grounds where suppression is alleged. The Tribunal's contrary view was set aside and the issue was remanded for reconsideration. The text also states that an appellate order dismissing refund appeals must give reasons; a cursory, non-speaking order is unsustainable and was set aside, with remand for a reasoned decision. The departmental appeals were allowed and both matters were sent back for fresh adjudication in accordance with law. Case-Laws Central Excise Mon, 22 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=255603