https://www.taxtmi.com/caselaws?id=343278 The Tribunal upheld the penalty imposed under Section 11AC of the Central Excise Act, 1944, against a manufacturer for wrongly claiming SSI benefit by using another company's brand name. Despite the appellant's argument of paying duty before the Show Cause Notice, the Tribunal found intentional misrepresentation and suppression of facts, dismissing the appeal. The appellant's reliance on a circular was deemed inapplicable, and the Tribunal concluded that there was an intent to evade duty. The judgment emphasized the intentional evasion of duty through misrepresentation and suppression of facts, affirming the penalty. en-us Fri, 21 Apr 2017 00:00:00 +0530 Mon, 22 May 2017 07:27:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343278 The Tribunal upheld the penalty imposed under Section 11AC of the Central Excise Act, 1944, against a manufacturer for wrongly claiming SSI benefit by using another company's brand name. Despite the appellant's argument of paying duty before the Show Cause Notice, the Tribunal found intentional misrepresentation and suppression of facts, dismissing the appeal. The appellant's reliance on a circular was deemed inapplicable, and the Tribunal concluded that there was an intent to evade duty. The judgment emphasized the intentional evasion of duty through misrepresentation and suppression of facts, affirming the penalty. Case-Laws Central Excise Fri, 21 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343278