2006 (7) TMI 217 - HC - Central Excise

Summary

The High Court of Punjab & Haryana at Chandigarh addressed the issue of the mandatory or discretionary nature of penalties under Section 11AC of the Central Excise Act, 1944 in cases of duty evasion. The court found that if the requirements of Section 11AC are not met, penalties can be reduced. The appeal was dismissed as no substantial question of law was found.