2010 (9) TMI 1001 - HC - Central Excise

Summary

The Punjab and Haryana High Court allowed the Revenue's appeal under Section 35G of the Central Excise Act, 1944 against the Customs, Excise and Service Tax Appellate Tribunal's order. The Court set aside the Tribunal's decision to reduce the penalty under Section 11AC while affirming the finding of wilful evasion, remanding the matter for a fresh decision in accordance with the law.