https://www.taxtmi.com/caselaws?id=388423 The appeal challenging the penalty imposition under section 11AC of the Central Excise Act, 1944 was dismissed. The Tribunal upheld the penalty under rule 25 of the Central Excise Rules, 2002, as there was no evidence of fraud, collusion, or intent to evade duty by the respondent. Since the conditions for invoking section 11AC were not met, the Tribunal's decision was deemed legally sound, leading to the dismissal of the appeal. en-us Thu, 17 Oct 2019 00:00:00 +0530 Wed, 04 Nov 2020 12:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=388423 The appeal challenging the penalty imposition under section 11AC of the Central Excise Act, 1944 was dismissed. The Tribunal upheld the penalty under rule 25 of the Central Excise Rules, 2002, as there was no evidence of fraud, collusion, or intent to evade duty by the respondent. Since the conditions for invoking section 11AC were not met, the Tribunal's decision was deemed legally sound, leading to the dismissal of the appeal. Case-Laws Central Excise Thu, 17 Oct 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=388423