https://www.taxtmi.com/caselaws?id=96404 The Tribunal dismissed the appeals challenging the non-levy of penalties by the Commissioner in a case involving mis-declaration of goods' origin by M/s. Orkay Silk Mills Ltd. The show cause notice issued during provisional assessments was deemed invalid based on legal precedents. Despite arguments of fraud by the Central Board of Excise & Customs, the Tribunal upheld the decision, concluding that no penalties were warranted. The recovery of differential duty was confirmed, but penalties were not imposed on the parties involved in the mis-declaration. en-us Wed, 06 Jun 2001 00:00:00 +0530 Wed, 21 Dec 2011 14:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=96404 The Tribunal dismissed the appeals challenging the non-levy of penalties by the Commissioner in a case involving mis-declaration of goods' origin by M/s. Orkay Silk Mills Ltd. The show cause notice issued during provisional assessments was deemed invalid based on legal precedents. Despite arguments of fraud by the Central Board of Excise & Customs, the Tribunal upheld the decision, concluding that no penalties were warranted. The recovery of differential duty was confirmed, but penalties were not imposed on the parties involved in the mis-declaration. Case-Laws Central Excise Wed, 06 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=96404