https://www.taxtmi.com/caselaws?id=78381 A tribunal cannot reduce or delete statutory excise penalties without giving reasons and identifying the enabling provision for such relief. Where the order fails to examine the relevant provisions or explain the basis for exercising penalty-relief power, the decision is unsustainable and may be set aside. en-us Fri, 26 Mar 2010 00:00:00 +0530 Sat, 25 Dec 2010 14:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=78381 A tribunal cannot reduce or delete statutory excise penalties without giving reasons and identifying the enabling provision for such relief. Where the order fails to examine the relevant provisions or explain the basis for exercising penalty-relief power, the decision is unsustainable and may be set aside. Case-Laws Central Excise Fri, 26 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=78381