https://www.taxtmi.com/caselaws?id=268531 The appeal challenged the Order-in-Appeal imposing a penalty equal to the duty amount due to a short payment of excise duty by the appellant. The discrepancy arose from clearing goods in unpacked condition to a sister unit, leading to a show-cause notice for demanding the differential duty and penalty under Section 11AC. The appellant's argument against penalty imposition based on lack of malafide intention and revenue neutrality within the same company was accepted. The judgment set aside the penalty imposition, allowing the appeal on the grounds of Section 11A(2B) applicability and absence of legal justification for penalty under Section 11AC. en-us Tue, 10 Mar 2015 00:00:00 +0530 Fri, 27 Nov 2015 12:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268531 The appeal challenged the Order-in-Appeal imposing a penalty equal to the duty amount due to a short payment of excise duty by the appellant. The discrepancy arose from clearing goods in unpacked condition to a sister unit, leading to a show-cause notice for demanding the differential duty and penalty under Section 11AC. The appellant's argument against penalty imposition based on lack of malafide intention and revenue neutrality within the same company was accepted. The judgment set aside the penalty imposition, allowing the appeal on the grounds of Section 11A(2B) applicability and absence of legal justification for penalty under Section 11AC. Case-Laws Central Excise Tue, 10 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268531