https://www.taxtmi.com/caselaws?id=336934 The Tribunal upheld the demand and interest on the appellant-assessee under Section 11AB of the Central Excise Act, as the appellant voluntarily discharged the duty liability. The appeal by the appellant was rejected. Regarding the penalty, the Tribunal agreed with the lower authority's decision to set it aside, as there was no evidence of intentional evasion by the appellant. The proactive approach of the appellant in rectifying the situation indicated no intention to defraud the government. Consequently, both appeals, by the appellant-assessee and the Revenue, were rejected. en-us Tue, 01 Nov 2016 00:00:00 +0530 Sun, 01 Jan 2017 13:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336934 The Tribunal upheld the demand and interest on the appellant-assessee under Section 11AB of the Central Excise Act, as the appellant voluntarily discharged the duty liability. The appeal by the appellant was rejected. Regarding the penalty, the Tribunal agreed with the lower authority's decision to set it aside, as there was no evidence of intentional evasion by the appellant. The proactive approach of the appellant in rectifying the situation indicated no intention to defraud the government. Consequently, both appeals, by the appellant-assessee and the Revenue, were rejected. Case-Laws Central Excise Tue, 01 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336934