https://www.taxtmi.com/caselaws?id=33997 The High Court dismissed the revenue's challenge to a Tribunal order under section 35G of the Central Excise Act, 1944, ruling that penalty under section 11AC could not be imposed as there was no intent to evade duty. The Court upheld the Tribunal's findings that the shortage was due to the Director's lack of oversight, not clandestine removal of inputs. Previous judgments overruled by the Tribunal did not impact the case, leading to the appeal's dismissal without admission of any legal question. Additional applications under section 149 CPC and section 5 of the Limitation Act were deemed unnecessary following the appeal's dismissal. en-us Wed, 25 Feb 2009 00:00:00 +0530 Sat, 22 Aug 2009 15:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=33997 The High Court dismissed the revenue's challenge to a Tribunal order under section 35G of the Central Excise Act, 1944, ruling that penalty under section 11AC could not be imposed as there was no intent to evade duty. The Court upheld the Tribunal's findings that the shortage was due to the Director's lack of oversight, not clandestine removal of inputs. Previous judgments overruled by the Tribunal did not impact the case, leading to the appeal's dismissal without admission of any legal question. Additional applications under section 149 CPC and section 5 of the Limitation Act were deemed unnecessary following the appeal's dismissal. Case-Laws Central Excise Wed, 25 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=33997