Personal penalty on fuel-related duty demand was set aside, with the Tribunal following an earlier identical factual ruling.

Personal penalty was held not exigible where duty had been confirmed on fuel used in the manufacture of electricity, because an identical factual issue had earlier been decided with the duty demand upheld but the personal penalty set aside as unwarranted. Applying that parity, the Tribunal found no justification for imposing penalty on the respondent, and the Revenue's appeal for such penalty failed.

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Issues: Whether personal penalty could be imposed on the respondent when duty had been confirmed on fuel used in the manufacture of electricity.

Analysis: The Tribunal noted that an identical issue had already been decided in an earlier matter involving the same factual situation, where the duty demand was upheld but personal penalty was set aside as unwarranted. On that parity, no justification was found for imposing penalty on the respondent.

Conclusion: Personal penalty was not exigible and the Revenue's appeal for its imposition failed.

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