https://www.taxtmi.com/caselaws?id=356552 The Tribunal held that Section 11AC(1)(d) of the Central Excise Act, 1944 only pertains to duty evasion cases involving fraud or collusion, not confiscation matters. Payment of duty and interest under this section should conclude proceedings without further adjudication on confiscation. The Tribunal ruled in favor of the appellant, setting aside the order and clarifying the application of the provision to reduce litigation and promptly conclude proceedings upon payment of dues. en-us Fri, 23 Feb 2018 00:00:00 +0530 Fri, 01 Mar 2019 18:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=356552 The Tribunal held that Section 11AC(1)(d) of the Central Excise Act, 1944 only pertains to duty evasion cases involving fraud or collusion, not confiscation matters. Payment of duty and interest under this section should conclude proceedings without further adjudication on confiscation. The Tribunal ruled in favor of the appellant, setting aside the order and clarifying the application of the provision to reduce litigation and promptly conclude proceedings upon payment of dues. Case-Laws Central Excise Fri, 23 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=356552