https://www.taxtmi.com/caselaws?id=89325 Duty liability on the goods cleared and the items lying in the factory was accepted in substance, so the extended-time-limit demand was sustained and no basis was found to disturb its confirmation. The penalty, however, was reduced substantially because the assessee was a training centre operating on a no-profit-no-loss basis, the breach was procedural rather than deliberate, and duty was paid when pointed out by the department. The decision reflects a proportional approach: accepted duty liability supports confirmation of demand, but the absence of intent to evade can justify reduction of penalty. en-us Tue, 21 Jul 1998 00:00:00 +0530 Mon, 26 Sep 2011 12:52:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=89325 Duty liability on the goods cleared and the items lying in the factory was accepted in substance, so the extended-time-limit demand was sustained and no basis was found to disturb its confirmation. The penalty, however, was reduced substantially because the assessee was a training centre operating on a no-profit-no-loss basis, the breach was procedural rather than deliberate, and duty was paid when pointed out by the department. The decision reflects a proportional approach: accepted duty liability supports confirmation of demand, but the absence of intent to evade can justify reduction of penalty. Case-Laws Central Excise Tue, 21 Jul 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=89325