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    <title>Penalty u/s 11AC Overturned Due to Revenue Neutrality in Excise Duty Case.</title>
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    <description>Levy of penalty - Revenue neutrality - entire excise is revenue neutral as neither the assessee stands to loose anything by paying higher duty nor the Revenue stands to gain anything by the appellant’s adoption of lower assessable value - penalty u/s 11AC set aside</description>
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      <description>Levy of penalty - Revenue neutrality - entire excise is revenue neutral as neither the assessee stands to loose anything by paying higher duty nor the Revenue stands to gain anything by the appellant’s adoption of lower assessable value - penalty u/s 11AC set aside</description>
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