https://www.taxtmi.com/caselaws?id=378444 The Tribunal found the penalty under Section 11AC of the Central Excise Act not sustainable due to the absence of intentional evasion or suppression of facts. The penalty was set aside, but a penalty of Rs. 5000 under Rule 27 of the Central Excise Rules was imposed for the duty default. The Department was allowed to recover the remaining duty, interest, and the Rule 27 penalty. The appellant was directed to pay the outstanding duty and penalty, concluding the appeal. en-us Mon, 08 Apr 2019 00:00:00 +0530 Tue, 16 Apr 2019 15:29:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378444 The Tribunal found the penalty under Section 11AC of the Central Excise Act not sustainable due to the absence of intentional evasion or suppression of facts. The penalty was set aside, but a penalty of Rs. 5000 under Rule 27 of the Central Excise Rules was imposed for the duty default. The Department was allowed to recover the remaining duty, interest, and the Rule 27 penalty. The appellant was directed to pay the outstanding duty and penalty, concluding the appeal. Case-Laws Central Excise Mon, 08 Apr 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378444