https://www.taxtmi.com/caselaws?id=348726 The tribunal allowed the appeal filed by the appellants, who were engaged in manufacturing excisable goods without the necessary Central Excise Registration Certificate and without paying the required duty. The tribunal held that the penalty under Section 11 AC was not justified as there was no evidence of fraud or collusion by the appellants. It also disagreed with the imposition of penalty under Rule 27 and upheld the Adjudicating Authority's decision. The tribunal emphasized the lack of material supporting the penalty imposition and noted that the appellants, being a government-owned entity, did not benefit from the situation. en-us Thu, 04 May 2017 00:00:00 +0530 Thu, 28 Sep 2017 07:08:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348726 The tribunal allowed the appeal filed by the appellants, who were engaged in manufacturing excisable goods without the necessary Central Excise Registration Certificate and without paying the required duty. The tribunal held that the penalty under Section 11 AC was not justified as there was no evidence of fraud or collusion by the appellants. It also disagreed with the imposition of penalty under Rule 27 and upheld the Adjudicating Authority's decision. The tribunal emphasized the lack of material supporting the penalty imposition and noted that the appellants, being a government-owned entity, did not benefit from the situation. Case-Laws Central Excise Thu, 04 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348726