https://www.taxtmi.com/caselaws?id=181744 The tribunal set aside the penalty imposed on the appellant under Section 11AC of the Act, confirming only the duty and interest payment. The tribunal found that the non-payment was an inadvertent mistake, not intentional, considering the appellant's proactive approach in rectifying the error and making the necessary payments. Emphasizing the absence of malicious intent, the tribunal ruled in favor of the appellant, highlighting the significance of intent in penalty imposition under the Act. en-us Fri, 27 Mar 2015 00:00:00 +0530 Sat, 23 Apr 2016 10:50:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=181744 The tribunal set aside the penalty imposed on the appellant under Section 11AC of the Act, confirming only the duty and interest payment. The tribunal found that the non-payment was an inadvertent mistake, not intentional, considering the appellant's proactive approach in rectifying the error and making the necessary payments. Emphasizing the absence of malicious intent, the tribunal ruled in favor of the appellant, highlighting the significance of intent in penalty imposition under the Act. Case-Laws Central Excise Fri, 27 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=181744