https://www.taxtmi.com/caselaws?id=171403 The High Court upheld the Tribunal's decision in a case involving the imposition of penalty under Section 11AC of the Central Excise Act, 1944. The Court emphasized that no penalty should be imposed if there was no suppression of facts regarding the manufacture of dutiable goods, even if duty payment was made before the issuance of the show cause notice. The appeal was dismissed, with the Court citing precedent that the absence of suppression of facts does not give rise to a substantial question of law. en-us Wed, 27 Feb 2013 00:00:00 +0530 Sat, 18 Jul 2015 10:34:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171403 The High Court upheld the Tribunal's decision in a case involving the imposition of penalty under Section 11AC of the Central Excise Act, 1944. The Court emphasized that no penalty should be imposed if there was no suppression of facts regarding the manufacture of dutiable goods, even if duty payment was made before the issuance of the show cause notice. The appeal was dismissed, with the Court citing precedent that the absence of suppression of facts does not give rise to a substantial question of law. Case-Laws Central Excise Wed, 27 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171403