https://www.taxtmi.com/caselaws?id=33491 Penalty under the central excise penalty scheme is attracted only where short payment or non-payment is coupled with fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty. Where duty is discharged before issuance of the show cause notice and no intentional evasion is found, the note states that penalty under Section 11AC and Rule 25 is not warranted. It also records that absence of a formal authorization for filing the Revenue appeal was treated as a curable defect and not one affecting maintainability, so the objection was rejected. en-us Mon, 18 Aug 2008 00:00:00 +0530 Mon, 18 Oct 2010 14:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33491 Penalty under the central excise penalty scheme is attracted only where short payment or non-payment is coupled with fraud, collusion, wilful misstatement, suppression of facts, or contravention with intent to evade duty. Where duty is discharged before issuance of the show cause notice and no intentional evasion is found, the note states that penalty under Section 11AC and Rule 25 is not warranted. It also records that absence of a formal authorization for filing the Revenue appeal was treated as a curable defect and not one affecting maintainability, so the objection was rejected. Case-Laws Central Excise Mon, 18 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33491