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AI Drafter ✕

Generate professional replies to Show Cause Notices, assessment orders, audit objections, and other legal communications using TaxTMI's AI Drafter.

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The AI analyses your query, notice, order, or uploaded documents and identifies the key issues involved.

• Review the issues identified by the AI
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Step 2 – Draft Generation

Once you approve the issues, the AI performs issue-wise legal research and prepares a structured draft response.

• Relevant statutory provisions
• Judicial precedents and Supreme Court, High Court and other citations
• Issue-wise legal analysis
• Practical arguments and supporting content
• Professionally structured draft ready for further review.

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        Central Excise

        2021 (9) TMI 1277 - HC - Central Excise

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        Perverse and arbitrary finding challenge to penalty setting aside failed; order remained undisturbed. The Bombay High Court considered whether the order setting aside a penalty under Rule 26 of the Central Excise Rules, 2002 read with Rule 209A of the ...
                        Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                          Provisions expressly mentioned in the judgment/order text.

                            Perverse and arbitrary finding challenge to penalty setting aside failed; order remained undisturbed.

                            The Bombay High Court considered whether the order setting aside a penalty under Rule 26 of the Central Excise Rules, 2002 read with Rule 209A of the Central Excise Rules, 1944 was vitiated by reliance on no evidence, partly relevant and partly irrelevant evidence, or was otherwise perverse and arbitrary. The Court answered the framed question in the affirmative, following the conclusions reached in the connected appeal, and the challenge to the order setting aside the penalty failed. The order under challenge was left undisturbed.


                            Issues: Whether the order setting aside the penalty imposed under Rule 26 of the Central Excise Rules, 2002 read with Rule 209A of the Central Excise Rules, 1944 was based on no evidence or on partly relevant and partly irrelevant evidence and was otherwise perverse and arbitrary.

                            Analysis: The answer to the framed question was stated to follow the conclusions reached in the connected appeal, and the Court answered the question in the affirmative.

                            Conclusion: The challenge to the order setting aside the penalty did not succeed.

                            Final Conclusion: The appeal was rejected and the order under challenge was left undisturbed.

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