https://www.taxtmi.com/caselaws?id=98733 The Tribunal held that duty recovery should follow the rule in place when the notice was issued, not the amended rule. As the duty rate was nil from a certain date, no duty was payable, rendering the demand unsustainable. Regarding penalties, the Tribunal reduced the total penalty imposed due to procedural contraventions, stating penalties could be imposed independently of duty payment. The judgment clarified duty liability and penalty imposition, emphasizing the independence of penalty imposition from duty payment and reducing the penalty amount accordingly. The appeal was partially allowed with consequential relief granted. en-us Fri, 26 Mar 1999 00:00:00 +0530 Sat, 21 Jan 2012 17:59:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=98733 The Tribunal held that duty recovery should follow the rule in place when the notice was issued, not the amended rule. As the duty rate was nil from a certain date, no duty was payable, rendering the demand unsustainable. Regarding penalties, the Tribunal reduced the total penalty imposed due to procedural contraventions, stating penalties could be imposed independently of duty payment. The judgment clarified duty liability and penalty imposition, emphasizing the independence of penalty imposition from duty payment and reducing the penalty amount accordingly. The appeal was partially allowed with consequential relief granted. Case-Laws Central Excise Fri, 26 Mar 1999 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=98733