https://www.taxtmi.com/caselaws?id=30928 The Tribunal upheld the Commissioner's decision to dismiss the Department's appeal against penalty imposition under Rule 25 of Central Excise Rules and Section 11AC of the Central Excise Act. The Tribunal emphasized that depositing duty before a show-cause notice does not negate penalty imposition under Section 11AC. The decision was based on the lack of evidence indicating intentional evasion of duty payment, stating that mere contravention of provisions does not imply an intent to evade duty. The appeal seeking penalty under Section 11AC was deemed misconceived, and the Tribunal declined to modify or cancel the Commissioner's order, ultimately dismissing the appeal. en-us Wed, 14 May 2008 00:00:00 +0530 Tue, 07 Oct 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=30928 The Tribunal upheld the Commissioner's decision to dismiss the Department's appeal against penalty imposition under Rule 25 of Central Excise Rules and Section 11AC of the Central Excise Act. The Tribunal emphasized that depositing duty before a show-cause notice does not negate penalty imposition under Section 11AC. The decision was based on the lack of evidence indicating intentional evasion of duty payment, stating that mere contravention of provisions does not imply an intent to evade duty. The appeal seeking penalty under Section 11AC was deemed misconceived, and the Tribunal declined to modify or cancel the Commissioner's order, ultimately dismissing the appeal. Case-Laws Central Excise Wed, 14 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=30928