https://www.taxtmi.com/caselaws?id=347266 The Supreme Court held that penalties under Section 11AC are mandatory in cases of duty evasion, as established in Union of India v. Dharamendra Textile Processors. The Court set aside the Tribunal's decision to reduce penalties, reinstating the original penalties imposed by the adjudicating authority. The Tribunal's discretion to lower penalties was deemed inappropriate as Section 11AC requires penalties equal to the determined duty in cases of fraud or rule contravention. The appeals were decided in favor of the department, emphasizing the mandatory nature of penalties under Section 11AC. en-us Thu, 24 Aug 2017 00:00:00 +0530 Thu, 04 Jan 2018 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347266 The Supreme Court held that penalties under Section 11AC are mandatory in cases of duty evasion, as established in Union of India v. Dharamendra Textile Processors. The Court set aside the Tribunal's decision to reduce penalties, reinstating the original penalties imposed by the adjudicating authority. The Tribunal's discretion to lower penalties was deemed inappropriate as Section 11AC requires penalties equal to the determined duty in cases of fraud or rule contravention. The appeals were decided in favor of the department, emphasizing the mandatory nature of penalties under Section 11AC. Case-Laws Central Excise Thu, 24 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347266