https://www.taxtmi.com/caselaws?id=80263 The appeal against the penalty upheld by the Collector of Central Excise was successful. The penalty of Rs. 100 imposed on the appellant for discrepancies in clearances made under Notification 71/78 was overturned. The Tribunal ruled that penal proceedings initiated after the final order without citing specific rule violations were unwarranted. The judge emphasized the need for timely initiation of penal proceedings and set aside the penalty, deeming it legally flawed due to the finality of previous proceedings and lack of grounds for imposition. en-us Fri, 13 Oct 1989 00:00:00 +0530 Wed, 15 Jun 2011 17:06:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=80263 The appeal against the penalty upheld by the Collector of Central Excise was successful. The penalty of Rs. 100 imposed on the appellant for discrepancies in clearances made under Notification 71/78 was overturned. The Tribunal ruled that penal proceedings initiated after the final order without citing specific rule violations were unwarranted. The judge emphasized the need for timely initiation of penal proceedings and set aside the penalty, deeming it legally flawed due to the finality of previous proceedings and lack of grounds for imposition. Case-Laws Central Excise Fri, 13 Oct 1989 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=80263