https://www.taxtmi.com/caselaws?id=447991 CESTAT Chandigarh dismissed Revenue's appeal challenging Commissioner's decision not to impose penalty under Section 11AC of Central Excise Act or Rules 25/27 of Central Excise Rules, 2002. The Tribunal held that penalty under Section 11AC requires establishing fraud, collusion, willful misstatement, or intent to evade duty, which were neither alleged nor proven. For Rule 25 penalty, contraventions under sub-clauses (a)(b)(c) were not alleged in the show-cause notice. Rule 27 penalty could not be imposed as it was not invoked in the show-cause notice. Commissioner's order was upheld as legally sound. en-us Tue, 09 Jan 2024 00:00:00 +0530 Wed, 10 Jan 2024 09:18:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=447991 CESTAT Chandigarh dismissed Revenue's appeal challenging Commissioner's decision not to impose penalty under Section 11AC of Central Excise Act or Rules 25/27 of Central Excise Rules, 2002. The Tribunal held that penalty under Section 11AC requires establishing fraud, collusion, willful misstatement, or intent to evade duty, which were neither alleged nor proven. For Rule 25 penalty, contraventions under sub-clauses (a)(b)(c) were not alleged in the show-cause notice. Rule 27 penalty could not be imposed as it was not invoked in the show-cause notice. Commissioner's order was upheld as legally sound. Case-Laws Central Excise Tue, 09 Jan 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=447991