https://www.taxtmi.com/caselaws?id=88447 The Tribunal directed the appellant to deposit Rs. 1.00 lac within two months, with the balance amount of duty and penalty to be waived upon compliance, ensuring machinery protection. The Tribunal's decision considered the proportionality and justification of penalties imposed on the concern and its proprietor, aiming to balance the interests of the appellant while ensuring compliance with duty obligations. en-us Thu, 27 Mar 1997 00:00:00 +0530 Sat, 17 Sep 2011 18:07:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=88447 The Tribunal directed the appellant to deposit Rs. 1.00 lac within two months, with the balance amount of duty and penalty to be waived upon compliance, ensuring machinery protection. The Tribunal's decision considered the proportionality and justification of penalties imposed on the concern and its proprietor, aiming to balance the interests of the appellant while ensuring compliance with duty obligations. Case-Laws Central Excise Thu, 27 Mar 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=88447