https://www.taxtmi.com/caselaws?id=93461 The Appellate Tribunal CEGAT, New Delhi allowed the appeal, setting aside the Collector's order-in-original due to the premature imposition of penalties without quantifying the duty amount and improper delegation of re-quantification. The Tribunal emphasized that penalties should only be imposed after determining the duty amount by the adjudicating authority, not delegated to a subordinate officer. Relying on legal precedent, the Tribunal found the Collector's order legally unsustainable and directed a fresh decision by the Collector in accordance with the law, highlighting the necessity for a lawful determination of duty amount before penalty imposition. en-us Tue, 18 Apr 2000 00:00:00 +0530 Fri, 11 Nov 2011 15:30:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=93461 The Appellate Tribunal CEGAT, New Delhi allowed the appeal, setting aside the Collector's order-in-original due to the premature imposition of penalties without quantifying the duty amount and improper delegation of re-quantification. The Tribunal emphasized that penalties should only be imposed after determining the duty amount by the adjudicating authority, not delegated to a subordinate officer. Relying on legal precedent, the Tribunal found the Collector's order legally unsustainable and directed a fresh decision by the Collector in accordance with the law, highlighting the necessity for a lawful determination of duty amount before penalty imposition. Case-Laws Central Excise Tue, 18 Apr 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=93461