https://www.taxtmi.com/caselaws?id=378902 The Supreme Court reviewed a case challenging an order under Section 35G of the Central Excise Act, 1944, where the Tribunal set aside a penalty and ordered duty refund due to revenue neutrality concerns. The appellant contested the Tribunal's decision, citing various notifications affecting duty refund, including one from 2008. Judicial scrutiny in the High Court of Gauhati led to an interim direction from the Supreme Court in 2015. Emphasizing Section 11AC (1)(a) of the Act, the Court highlighted the need for intent to evade duty payment for penalty imposition. The Tribunal's decision was deemed unsustainable, prompting a remand for fresh consideration. en-us Tue, 26 Mar 2019 00:00:00 +0530 Tue, 03 Sep 2019 12:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378902 The Supreme Court reviewed a case challenging an order under Section 35G of the Central Excise Act, 1944, where the Tribunal set aside a penalty and ordered duty refund due to revenue neutrality concerns. The appellant contested the Tribunal's decision, citing various notifications affecting duty refund, including one from 2008. Judicial scrutiny in the High Court of Gauhati led to an interim direction from the Supreme Court in 2015. Emphasizing Section 11AC (1)(a) of the Act, the Court highlighted the need for intent to evade duty payment for penalty imposition. The Tribunal's decision was deemed unsustainable, prompting a remand for fresh consideration. Case-Laws Central Excise Tue, 26 Mar 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378902