https://www.taxtmi.com/caselaws?id=753971 The Tribunal determined that the penalty under Section 11AC of the Central Excise Act, 1944, was not applicable as the appellant voluntarily paid the duty and interest on fatty acid/waste before the issuance of a Show Cause Notice, indicating no mens rea for evasion. The matter was remanded to the adjudicating authority to accurately quantify the duty liability. If any differential duty is identified, the appellant is required to pay it with interest, but no penalty will be imposed due to the lack of intentional evasion. The penalty was set aside, and the focus was on correct duty quantification. en-us Wed, 12 Jun 2024 00:00:00 +0530 Fri, 14 Jun 2024 08:16:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=753971 The Tribunal determined that the penalty under Section 11AC of the Central Excise Act, 1944, was not applicable as the appellant voluntarily paid the duty and interest on fatty acid/waste before the issuance of a Show Cause Notice, indicating no mens rea for evasion. The matter was remanded to the adjudicating authority to accurately quantify the duty liability. If any differential duty is identified, the appellant is required to pay it with interest, but no penalty will be imposed due to the lack of intentional evasion. The penalty was set aside, and the focus was on correct duty quantification. Case-Laws Central Excise Wed, 12 Jun 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=753971