https://www.taxtmi.com/caselaws?id=185699 Penalty was not exigible where neither the adjudicating authority nor the Tribunal had found fraud or misappropriation under Section 11A of the Central Excise Act, 1944. The High Court noted that the existence of fraud or misappropriation depends on proof of factual ingredients, so their absence on the record did not raise a substantial question of law. On that basis, the appeal was held not maintainable. en-us Tue, 03 Feb 2009 00:00:00 +0530 Tue, 23 Aug 2016 18:56:27 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=185699 Penalty was not exigible where neither the adjudicating authority nor the Tribunal had found fraud or misappropriation under Section 11A of the Central Excise Act, 1944. The High Court noted that the existence of fraud or misappropriation depends on proof of factual ingredients, so their absence on the record did not raise a substantial question of law. On that basis, the appeal was held not maintainable. Case-Laws Customs Tue, 03 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=185699