2017 (7) TMI 465 - SCH - Central Excise

Waiver of penalty u/s 11AC of the Central Excise Act - no deliberate intention - failure to discharge duty, on account of confusion - the decision in the case of The Commissioner of Central Excise Versus M/s. Madras Aluminium Company Limited 2016 (12) TMI 1374 - MADRAS HIGH COURT contested, where it was held that there is no willful intent to evade duty and hence the question of invoking the penalty under section 11AC would not arise - Held that - the decision in the above case upheld - SLP dismissed.