https://www.taxtmi.com/caselaws?id=753284 The Punjab and Haryana HC dismissed an appeal challenging penalty under Section 11AC of the Excise Act, 1944. The appellant had obtained refund twice by suppressing the fact of suo moto credit availment. The HC held that Section 11AC requires intention to evade duty payment, and the appellant's mens rea was established through their conduct of claiming duplicate refunds while concealing prior credit utilization. The court found no error in the lower authority's order imposing penalty, as the willful suppression of facts demonstrated clear intent to evade duty obligations. en-us Mon, 27 May 2024 00:00:00 +0530 Thu, 30 May 2024 00:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753284 The Punjab and Haryana HC dismissed an appeal challenging penalty under Section 11AC of the Excise Act, 1944. The appellant had obtained refund twice by suppressing the fact of suo moto credit availment. The HC held that Section 11AC requires intention to evade duty payment, and the appellant's mens rea was established through their conduct of claiming duplicate refunds while concealing prior credit utilization. The court found no error in the lower authority's order imposing penalty, as the willful suppression of facts demonstrated clear intent to evade duty obligations. Case-Laws Central Excise Mon, 27 May 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753284