https://www.taxtmi.com/caselaws?id=353732 The Tribunal found in favor of the appellant, absolving them of malafide intent in not paying duty on certain capital goods during the factory shift. The shift was deemed revenue-neutral, and the appellant's payment post-audit was considered in good faith to avoid disputes. The delayed penalty notice post-duty payment was found to violate the law, leading to the penalties being set aside in all three appeals under Section 11A (2B) of the Central Excise Act, 1944. en-us Mon, 04 Dec 2017 00:00:00 +0530 Thu, 11 Jan 2018 07:48:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353732 The Tribunal found in favor of the appellant, absolving them of malafide intent in not paying duty on certain capital goods during the factory shift. The shift was deemed revenue-neutral, and the appellant's payment post-audit was considered in good faith to avoid disputes. The delayed penalty notice post-duty payment was found to violate the law, leading to the penalties being set aside in all three appeals under Section 11A (2B) of the Central Excise Act, 1944. Case-Laws Central Excise Mon, 04 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353732