https://www.taxtmi.com/caselaws?id=363680 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals) order confirming the penalty under Section 11 AC(c) of the Central Excise Act. It held that the appellant's repayment of the amount before the Show Cause Notice was issued, coupled with the lack of clear evidence of fraud or misrepresentation, rendered the penalty imposition unjustified. The Tribunal emphasized the necessity of proving fraudulent intent for penal consequences under Section 11AC, ultimately ruling in favor of the appellant. en-us Fri, 29 Jun 2018 00:00:00 +0530 Tue, 17 Jul 2018 07:08:31 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=363680 The Tribunal allowed the appeal, setting aside the Commissioner (Appeals) order confirming the penalty under Section 11 AC(c) of the Central Excise Act. It held that the appellant's repayment of the amount before the Show Cause Notice was issued, coupled with the lack of clear evidence of fraud or misrepresentation, rendered the penalty imposition unjustified. The Tribunal emphasized the necessity of proving fraudulent intent for penal consequences under Section 11AC, ultimately ruling in favor of the appellant. Case-Laws Central Excise Fri, 29 Jun 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=363680