No Penalty Shall be Levied under Excise Act if Dept could not prove Allegation of Fraud to evade...

No penalty shall be levied under Excise Act if Dept could not prove allegation of fraud to evade duty: CESTAT. This crucial decision reiterates the fundamental legal principle that the burden of proof lies with the accusing party. The CESTAT (Customs, Excise, and Service Tax Appellate Tribunal) ruled that a penalty under the Excise Act cannot be imposed solely on an allegation of fraud to evade duty unless the department can convincingly prove such fraudulent intent. This protects businesses from arbitrary penalties based on unproven claims.