https://www.taxtmi.com/caselaws?id=33892 Penalty under Section 11AC of the Central Excise Act was not sustainable where the goods were cleared under invoices, facts were not suppressed, and the record showed no deliberate attempt to evade duty. The assessee had described the goods as parts of air-conditioners and claimed exemption under Notification No. 22/2000-CE, but that beneficial interpretation alone did not establish clandestine removal or intent to evade. On these facts, the penalty was deleted and the Revenue's challenge failed. en-us Wed, 16 Jul 2008 00:00:00 +0530 Sat, 20 Jun 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33892 Penalty under Section 11AC of the Central Excise Act was not sustainable where the goods were cleared under invoices, facts were not suppressed, and the record showed no deliberate attempt to evade duty. The assessee had described the goods as parts of air-conditioners and claimed exemption under Notification No. 22/2000-CE, but that beneficial interpretation alone did not establish clandestine removal or intent to evade. On these facts, the penalty was deleted and the Revenue's challenge failed. Case-Laws Central Excise Wed, 16 Jul 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33892