https://www.taxtmi.com/caselaws?id=190081 Penalty under Section 11AC of the Central Excise Act applies only where non-payment of duty is linked to fraud, collusion, suppression of facts, or similar culpable conduct. The waiver granted by the Commissioner (Appeals) was found unsustainable because it relied on earlier decisions without examining whether the statutory ingredients for penalty were actually established on the facts. As the record showed that suppression had not been properly considered, the penalty issue could not be finally determined on the existing findings. The matter was remanded to the Commissioner (Appeals) for fresh consideration of the factual and legal basis for invoking Section 11AC. en-us Tue, 05 Jan 2016 00:00:00 +0530 Sat, 04 Feb 2017 11:18:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190081 Penalty under Section 11AC of the Central Excise Act applies only where non-payment of duty is linked to fraud, collusion, suppression of facts, or similar culpable conduct. The waiver granted by the Commissioner (Appeals) was found unsustainable because it relied on earlier decisions without examining whether the statutory ingredients for penalty were actually established on the facts. As the record showed that suppression had not been properly considered, the penalty issue could not be finally determined on the existing findings. The matter was remanded to the Commissioner (Appeals) for fresh consideration of the factual and legal basis for invoking Section 11AC. Case-Laws Central Excise Tue, 05 Jan 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190081