https://www.taxtmi.com/caselaws?id=265848 The appeal was successful as the court found that the penalty imposed under section 11AC of the Central Excise Act 1944 was not justified. The court determined that the appellant did not violate the specific rules mentioned regarding the use of packing machines for tobacco pouches. The court highlighted discrepancies in dates and concluded that the penalty was not applicable as the appellant's manual labor activities did not constitute a violation. Therefore, the impugned order imposing the penalty was set aside, and the appeal was allowed in favor of the appellant. en-us Thu, 09 Apr 2015 00:00:00 +0530 Fri, 16 Oct 2015 21:31:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265848 The appeal was successful as the court found that the penalty imposed under section 11AC of the Central Excise Act 1944 was not justified. The court determined that the appellant did not violate the specific rules mentioned regarding the use of packing machines for tobacco pouches. The court highlighted discrepancies in dates and concluded that the penalty was not applicable as the appellant's manual labor activities did not constitute a violation. Therefore, the impugned order imposing the penalty was set aside, and the appeal was allowed in favor of the appellant. Case-Laws Central Excise Thu, 09 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265848