https://www.taxtmi.com/caselaws?id=332673 The Tribunal allowed the appeal, ruling that the penalty under Section 11AC of the Central Excise Act was not applicable in this case. The Tribunal found that the appellant had promptly paid the duty shortfall upon notification and there was no deliberate deception to evade duty. Citing legal precedents, the Tribunal held that the penalty under Section 11AC is meant for cases involving intentional deception, which was absent here. The decision granted the appellant relief from the imposed penalty in accordance with established legal principles and previous Tribunal rulings. en-us Fri, 29 Jul 2016 00:00:00 +0530 Sat, 22 Oct 2016 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332673 The Tribunal allowed the appeal, ruling that the penalty under Section 11AC of the Central Excise Act was not applicable in this case. The Tribunal found that the appellant had promptly paid the duty shortfall upon notification and there was no deliberate deception to evade duty. Citing legal precedents, the Tribunal held that the penalty under Section 11AC is meant for cases involving intentional deception, which was absent here. The decision granted the appellant relief from the imposed penalty in accordance with established legal principles and previous Tribunal rulings. Case-Laws Central Excise Fri, 29 Jul 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332673