Tribunal upholds duty and interest, waives penalty due to absence of mala-fide intention The appeal was disposed of with confirmed duty and interest but no penalty imposed. The Tribunal upheld the demand of duty and interest based on an ...
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Tribunal upholds duty and interest, waives penalty due to absence of mala-fide intention
The appeal was disposed of with confirmed duty and interest but no penalty imposed. The Tribunal upheld the demand of duty and interest based on an earlier decision but waived the penalty due to the absence of mala-fide intention or extended period invocation.
Issues: Appeal against confirmed duty, interest, and penalty.
Analysis: The appellant, engaged in chassis fabrication, received chassis from a supplier and paid duty under the Central Excise Act. Proceedings were initiated under Rule 10A to demand duty on the whole body built, including chassis valuation. The appellant contested penalties based on a previous Tribunal order in their favor. The Tribunal upheld the demand of duty and interest based on the earlier decision but waived the penalty due to no mala-fide intention or extended period invokation. The appeal was disposed of with confirmed duty and interest but no penalty imposed.
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