CESTAT Mumbai Upholds Decision on Penalty Appeal, Rejects Double Penalties

The Appellate Tribunal CESTAT, Mumbai upheld the decision of the first appellate authority and dismissed the department's appeal regarding a penalty imposed on a party for delayed payment of duty. The penalty was deemed unjust as interest had already been paid for the delay, and imposing two penalties for the same offense was considered impermissible.

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The Appellate Tribunal CESTAT, Mumbai dismissed the department's appeal challenging a penalty imposed on a party for delayed payment of duty. The penalty was vacated by the first appellate authority as interest had already been paid for the delay, and imposing two penalties for the same offense was not permissible.

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