https://www.taxtmi.com/caselaws?id=51380 The Tribunal allowed the appeals, ruling that the duty payable had been paid, and there was no provision for the penalty imposed under Section 112 of the Customs Act in this case. The appellant, a 100% export-oriented unit, successfully challenged the department's demand for duty forgone on imported capital goods and raw materials, along with the proposed penalty. The Tribunal set aside the Commissioner's order confirming excise duty, emphasizing the absence of a notice invoking Section 11A of the Central Excise Act. en-us Fri, 08 Mar 2002 00:00:00 +0530 Fri, 24 Sep 2010 14:02:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51380 The Tribunal allowed the appeals, ruling that the duty payable had been paid, and there was no provision for the penalty imposed under Section 112 of the Customs Act in this case. The appellant, a 100% export-oriented unit, successfully challenged the department's demand for duty forgone on imported capital goods and raw materials, along with the proposed penalty. The Tribunal set aside the Commissioner's order confirming excise duty, emphasizing the absence of a notice invoking Section 11A of the Central Excise Act. Case-Laws Customs Fri, 08 Mar 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51380