Penalty cannot be levied unless evasion of duty alleged in SCN

(Arising out of Order-in-Appeal No. YDB/45/RGD/2011 dated 21.1.2011 passed by Commissioner of Central Excise (Appeals), Mumbai-II)

Brief of the case:

The CESTAT Mumbai in the case of Precision Metals vs. CCEx held that when there is no allegation regarding fraud, willful misstatement, suppression of fact which are required as per Rule 15(2) read with Section 11AC of the Central Excise Act , then imposition of penalty by the department is wrong and illegal.

Facts of the case:

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