https://www.taxtmi.com/caselaws?id=341673 The Tribunal upheld the Commissioner (Appeals) order, dismissing the appeal against the demand of duty, interest, and penalty under Section 11AC of the Central Excise Act, 1944. Despite the appellant's argument of inadvertent mistake and revenue neutrality, the Tribunal found no grounds for penalty waiver, emphasizing the intent to evade duty due to delayed payment upon detection. The decision was based on the appellant's conduct and compliance, ultimately leading to the dismissal of the appeal. en-us Fri, 31 Mar 2017 00:00:00 +0530 Fri, 22 Sep 2017 11:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341673 The Tribunal upheld the Commissioner (Appeals) order, dismissing the appeal against the demand of duty, interest, and penalty under Section 11AC of the Central Excise Act, 1944. Despite the appellant's argument of inadvertent mistake and revenue neutrality, the Tribunal found no grounds for penalty waiver, emphasizing the intent to evade duty due to delayed payment upon detection. The decision was based on the appellant's conduct and compliance, ultimately leading to the dismissal of the appeal. Case-Laws Central Excise Fri, 31 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341673