https://www.taxtmi.com/caselaws?id=184103 The appeal by the Revenue against the imposition of penalty under Section 11AC of the Central Excise Act, 1944, was successful. The Member (Judicial) agreed with the Revenue's argument that once duty is re-determined under Section 11A, there is no discretion in determining the penalty under Section 11AC. Citing relevant Supreme Court decisions, the Member upheld the equivalent penalty as confirmed by the adjudicating authority and the Apex Court. As a result, the appeal was allowed, and the respondent's Cross Objection was disposed of accordingly. en-us Thu, 07 May 2009 00:00:00 +0530 Wed, 29 Jun 2016 14:38:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=184103 The appeal by the Revenue against the imposition of penalty under Section 11AC of the Central Excise Act, 1944, was successful. The Member (Judicial) agreed with the Revenue's argument that once duty is re-determined under Section 11A, there is no discretion in determining the penalty under Section 11AC. Citing relevant Supreme Court decisions, the Member upheld the equivalent penalty as confirmed by the adjudicating authority and the Apex Court. As a result, the appeal was allowed, and the respondent's Cross Objection was disposed of accordingly. Case-Laws Central Excise Thu, 07 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=184103