https://www.taxtmi.com/caselaws?id=381111 The Tribunal allowed the appeal in favor of the appellant, setting aside the penalty imposed under Section 11AC of the Central Excise Act, 1944. The Tribunal considered the appellant's compliance history, timely payment of differential amounts, and alignment with CBEC instructions, concluding that there was no willful default or intent to evade revenue. The penalty was overturned based on the appellant's rectification of the oversight and adherence to prescribed procedures, ultimately ruling in favor of the appellant. en-us Fri, 17 May 2019 00:00:00 +0530 Wed, 05 Jun 2019 07:58:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381111 The Tribunal allowed the appeal in favor of the appellant, setting aside the penalty imposed under Section 11AC of the Central Excise Act, 1944. The Tribunal considered the appellant's compliance history, timely payment of differential amounts, and alignment with CBEC instructions, concluding that there was no willful default or intent to evade revenue. The penalty was overturned based on the appellant's rectification of the oversight and adherence to prescribed procedures, ultimately ruling in favor of the appellant. Case-Laws Central Excise Fri, 17 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381111