https://www.taxtmi.com/caselaws?id=3262 The Tribunal upheld the Commissioner (Appeals)'s decision in a dispute over penalty under Section 11AC for non-payment of duty on scrap generated at a job worker's end. The Tribunal found that the penalty was not justified as there was no intention to evade duty payment by the respondent. The appeal by the Revenue was rejected, emphasizing the importance of resolving disputed issues properly and the necessity for clear grounds for imposing penalties under the relevant sections. en-us Tue, 16 Oct 2007 00:00:00 +0530 Wed, 16 Apr 2008 17:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3262 The Tribunal upheld the Commissioner (Appeals)'s decision in a dispute over penalty under Section 11AC for non-payment of duty on scrap generated at a job worker's end. The Tribunal found that the penalty was not justified as there was no intention to evade duty payment by the respondent. The appeal by the Revenue was rejected, emphasizing the importance of resolving disputed issues properly and the necessity for clear grounds for imposing penalties under the relevant sections. Case-Laws Central Excise Tue, 16 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3262