https://www.taxtmi.com/caselaws?id=365803 The court upheld the Tribunal's decision to dismiss the appeal and set aside the interest and penalty imposed on the assessee under Sections 11AB/11AA and 11AC of the Central Excise Act, 1944. The court found substantial compliance by the assessee and a lack of conclusive evidence from the Department, supporting the Tribunal's judgment. The closure certificate issued by the Gurgaon Department and accepted by the Sales Tax Department further strengthened the assessee's case, leading to the dismissal of the appeal in favor of the assessee. en-us Wed, 21 Feb 2018 00:00:00 +0530 Fri, 24 Aug 2018 10:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=365803 The court upheld the Tribunal's decision to dismiss the appeal and set aside the interest and penalty imposed on the assessee under Sections 11AB/11AA and 11AC of the Central Excise Act, 1944. The court found substantial compliance by the assessee and a lack of conclusive evidence from the Department, supporting the Tribunal's judgment. The closure certificate issued by the Gurgaon Department and accepted by the Sales Tax Department further strengthened the assessee's case, leading to the dismissal of the appeal in favor of the assessee. Case-Laws Central Excise Wed, 21 Feb 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=365803