https://www.taxtmi.com/caselaws?id=198469 The Tribunal set aside the penalty imposed under Section 11AC of the Central Excise Act, 1944, ruling that the appellant's default in timely duty payment did not amount to intentional evasion. The duty for June 2010 was declared in the ER1 return, indicating no intention to evade duty. As there was no suppression of facts and the default was not deliberate, the Tribunal concluded that Section 11AC should not apply, allowing the appeal with consequential relief. en-us Fri, 16 Dec 2016 00:00:00 +0530 Wed, 31 Jan 2018 18:24:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=198469 The Tribunal set aside the penalty imposed under Section 11AC of the Central Excise Act, 1944, ruling that the appellant's default in timely duty payment did not amount to intentional evasion. The duty for June 2010 was declared in the ER1 return, indicating no intention to evade duty. As there was no suppression of facts and the default was not deliberate, the Tribunal concluded that Section 11AC should not apply, allowing the appeal with consequential relief. Case-Laws Central Excise Fri, 16 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=198469