https://www.taxtmi.com/caselaws?id=4132 The Tribunal set aside the penalty imposed under Section 11AC for short payment of duty on machines received back after exhibition or repair by M/s. Proteck Circuits & Systems (P) Ltd. The appellant's payment of excess duty in most cases indicated a clerical error, not deliberate evasion, supported by rectification before the show-cause notice issuance. The Tribunal emphasized the necessity of proving intent to evade duty for imposing penalties under Section 11AC and prompt rectification to avoid penalties. en-us Mon, 17 Dec 2007 00:00:00 +0530 Fri, 23 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4132 The Tribunal set aside the penalty imposed under Section 11AC for short payment of duty on machines received back after exhibition or repair by M/s. Proteck Circuits & Systems (P) Ltd. The appellant's payment of excess duty in most cases indicated a clerical error, not deliberate evasion, supported by rectification before the show-cause notice issuance. The Tribunal emphasized the necessity of proving intent to evade duty for imposing penalties under Section 11AC and prompt rectification to avoid penalties. Case-Laws Central Excise Mon, 17 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4132