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1. Penalty u/s 11AC - Duty was paid before issuance of SCN - This only points to wilful misstatement and suppression of facts on the part of the appellant - Penalty confirmed - AT

2. Levy of equal amount of penalty imposed under the provisions of Rule 25(1)(d) of the Central Excise Rules, 2002 read with Section 11AC of the Central Excise Act, 1944 -...

3. Penalty u/s 11AC - The assesse did not choose to contest the demand on the ground of limitation, thereby virtually accepting the allegation of suppression - penalty confirmed - AT

4. Mere non-payment of duties is not collusion or willful misstatement or suppression of facts - Article

5. Levy of penalty u/s 11AC of Central Excise Act, 1944 - duty liability from January 2009 onwards was being discharged on lower values by applying appropriate rate of duty...

6. Even though the demand was confirmed for the extended period which was accepted by the appellant that alone is not the reason for imposing penalty u/s 11AC. Penalty u/s...

7. Mandatory penalty u/s 11AC - if there is no intent to evade payment of duty, no penalty u/s 11AC - HC

8. Levy of penalty - mandatory penalty u/s 11AC - where demand beyond the normal period of limitation has been dropped there is no case for levy of penalty u/s 11AC - AT

9. Imposition of penalties - Mere collection and delay to remit to the Government cannot be considered as an act of suppression - The penalty imposed u/s 78 is unwarranted.

10. Extended period of limitation - the positive action with a negative intention of wilful and deliberate default is a mandatory prerequisite to conclude wilful...