https://www.taxtmi.com/caselaws?id=256562 Penalty under Section 11AC of the Central Excise Act is mandatory once duty short-levy or evasion is established through fraud, suppression, wilful misstatement, or contravention with intent to evade duty; the settled Supreme Court position leaves no discretion to waive it. The text also states that this penalty may operate alongside penalty under Rule 173Q of the Central Excise Rules, because the two provisions address different consequences, no express bar prevents dual levy, and they are not mutually exclusive. The Tribunal's contrary view was therefore said to be unsustainable in light of binding precedent. en-us Fri, 30 Jan 2015 00:00:00 +0530 Wed, 26 Aug 2015 16:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=256562 Penalty under Section 11AC of the Central Excise Act is mandatory once duty short-levy or evasion is established through fraud, suppression, wilful misstatement, or contravention with intent to evade duty; the settled Supreme Court position leaves no discretion to waive it. The text also states that this penalty may operate alongside penalty under Rule 173Q of the Central Excise Rules, because the two provisions address different consequences, no express bar prevents dual levy, and they are not mutually exclusive. The Tribunal's contrary view was therefore said to be unsustainable in light of binding precedent. Case-Laws Central Excise Fri, 30 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=256562