https://www.taxtmi.com/caselaws?id=297695 The Tribunal upheld the Commissioner's decision to set aside the penalty under Section 11AC of the Act. The respondent voluntarily paid the differential duty with interest before the show cause notice was issued, and there was no evidence of fraud or misrepresentation. The Tribunal found the situation to be Revenue neutral and dismissed the Revenue's challenge, disposing of the miscellaneous application accordingly. en-us Wed, 18 Sep 2019 00:00:00 +0530 Sat, 18 Sep 2021 08:09:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=297695 The Tribunal upheld the Commissioner's decision to set aside the penalty under Section 11AC of the Act. The respondent voluntarily paid the differential duty with interest before the show cause notice was issued, and there was no evidence of fraud or misrepresentation. The Tribunal found the situation to be Revenue neutral and dismissed the Revenue's challenge, disposing of the miscellaneous application accordingly. Case-Laws Central Excise Wed, 18 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=297695