https://www.taxtmi.com/caselaws?id=51236 Penalty under Section 11AC of the Central Excise Act, 1944 was not required to be mechanically imposed at an amount equal to the duty in every case; the quantum had to be assessed with reference to extenuating circumstances. Because the authorities had not addressed the legal basis for fixing penalty equal to duty and had not considered whether a lesser penalty was warranted, the penalty portion of the order could not be sustained. The penalty was set aside and the matter remanded for fresh consideration of the quantum of penalty. en-us Fri, 05 Apr 2002 00:00:00 +0530 Thu, 23 Sep 2010 15:51:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51236 Penalty under Section 11AC of the Central Excise Act, 1944 was not required to be mechanically imposed at an amount equal to the duty in every case; the quantum had to be assessed with reference to extenuating circumstances. Because the authorities had not addressed the legal basis for fixing penalty equal to duty and had not considered whether a lesser penalty was warranted, the penalty portion of the order could not be sustained. The penalty was set aside and the matter remanded for fresh consideration of the quantum of penalty. Case-Laws Central Excise Fri, 05 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51236