https://www.taxtmi.com/caselaws?id=170674 Penalty under Section 11AC of the Central Excise Act is attracted only where non-payment, short-payment or erroneous refund is accompanied by wilful suppression, misstatement or contravention with intent to evade duty. Mere payment of duty and interest before notice does not by itself bar penalty, but the requisite mens rea must still be clearly found. As the notice and adjudication record contained no clear finding of wilful intent to evade duty, the penalty orders could not be sustained. Penalty under Section 11AC was therefore held not leviable on the facts found. en-us Fri, 11 Oct 2013 00:00:00 +0530 Sat, 06 Jun 2015 14:47:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170674 Penalty under Section 11AC of the Central Excise Act is attracted only where non-payment, short-payment or erroneous refund is accompanied by wilful suppression, misstatement or contravention with intent to evade duty. Mere payment of duty and interest before notice does not by itself bar penalty, but the requisite mens rea must still be clearly found. As the notice and adjudication record contained no clear finding of wilful intent to evade duty, the penalty orders could not be sustained. Penalty under Section 11AC was therefore held not leviable on the facts found. Case-Laws Central Excise Fri, 11 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170674