https://www.taxtmi.com/caselaws?id=348857 The Tribunal set aside the penalty imposed under Section 11AC of the Central Excise Act, ruling in favor of the appellant, a 100% EOU manufacturing Cotton and Yarn. The appellant, de-bonded into a DTA unit, had voluntarily paid duty upon discovering the omission of certain duty-free goods, arguing no fraud or suppression. The Tribunal found the penalty unsustainable as there was no evidence of fraud or suppression by the Department, ultimately allowing the appeal on 08.09.2017. en-us Fri, 08 Sep 2017 00:00:00 +0530 Tue, 03 Oct 2017 06:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=348857 The Tribunal set aside the penalty imposed under Section 11AC of the Central Excise Act, ruling in favor of the appellant, a 100% EOU manufacturing Cotton and Yarn. The appellant, de-bonded into a DTA unit, had voluntarily paid duty upon discovering the omission of certain duty-free goods, arguing no fraud or suppression. The Tribunal found the penalty unsustainable as there was no evidence of fraud or suppression by the Department, ultimately allowing the appeal on 08.09.2017. Case-Laws Central Excise Fri, 08 Sep 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=348857