https://www.taxtmi.com/caselaws?id=754296 CESTAT Bangalore set aside penalty imposition under Section 11AC of Central Excise Act, 1944. The tribunal held that penalty under Section 11AC requires prior determination of duty under Section 11A(2), which was absent in the impugned order. Following Karnataka HC precedent in Commissioner of Central Excise, Mangalore vs. Shree Krishna Pipe Industries, the tribunal ruled that when duty is deposited before show-cause notice issuance, penalty cannot be imposed without subsequent duty determination. The appeal was allowed and impugned order set aside. en-us Fri, 24 Nov 2023 00:00:00 +0530 Thu, 20 Jun 2024 15:19:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=754296 CESTAT Bangalore set aside penalty imposition under Section 11AC of Central Excise Act, 1944. The tribunal held that penalty under Section 11AC requires prior determination of duty under Section 11A(2), which was absent in the impugned order. Following Karnataka HC precedent in Commissioner of Central Excise, Mangalore vs. Shree Krishna Pipe Industries, the tribunal ruled that when duty is deposited before show-cause notice issuance, penalty cannot be imposed without subsequent duty determination. The appeal was allowed and impugned order set aside. Case-Laws Central Excise Fri, 24 Nov 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=754296