https://www.taxtmi.com/caselaws?id=33419 SC allowed the two appeals, set aside the Tribunal orders, and remitted the matters to the respective Tribunals for fresh consideration in accordance with law. The Court held that penalty under s.11AC applies only if the statutory conditions are satisfied and, once applicable, the authority must impose a penalty equal to the duty determined under s.11A(2), as interpreted in Dharamendra Textile. The matters should be decided by the Tribunals within four months; appeals allowed with no order as to costs. en-us Tue, 12 May 2009 00:00:00 +0530 Thu, 04 Sep 2025 12:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33419 SC allowed the two appeals, set aside the Tribunal orders, and remitted the matters to the respective Tribunals for fresh consideration in accordance with law. The Court held that penalty under s.11AC applies only if the statutory conditions are satisfied and, once applicable, the authority must impose a penalty equal to the duty determined under s.11A(2), as interpreted in Dharamendra Textile. The matters should be decided by the Tribunals within four months; appeals allowed with no order as to costs. Case-Laws Central Excise Tue, 12 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33419