https://www.taxtmi.com/caselaws?id=794037 Penalty under Section 11AC of the Central Excise Act and Rule 25 of the Central Excise Rules is not attracted where the dispute concerns only interpretation of an exemption notification and there is no finding of intent to evade duty. The text also notes that, for clearances by a 100% EOU to DTA purchasers under Notification No. 20/98-CE, the matter may be remanded to verify compliance with the notification's conditions while penalties remain set aside. The stated principle is that penal provisions based on wilful suppression, misstatement, or evasion cannot survive in a pure exemption-interpretation dispute. en-us Wed, 10 Jun 2026 00:00:00 +0530 Mon, 29 Jun 2026 09:28:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=794037 Penalty under Section 11AC of the Central Excise Act and Rule 25 of the Central Excise Rules is not attracted where the dispute concerns only interpretation of an exemption notification and there is no finding of intent to evade duty. The text also notes that, for clearances by a 100% EOU to DTA purchasers under Notification No. 20/98-CE, the matter may be remanded to verify compliance with the notification's conditions while penalties remain set aside. The stated principle is that penal provisions based on wilful suppression, misstatement, or evasion cannot survive in a pure exemption-interpretation dispute. Case-Laws Central Excise Wed, 10 Jun 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=794037