https://www.taxtmi.com/caselaws?id=100164 Penalty under Rule 57-I(4) of the Central Excise Rules, 1944 is not imposable where the issue has been the subject of differing Tribunal views, because the rule contemplates fraud, wilful misstatement, collusion, suppression of facts, or contravention with intent to evade duty. On that basis, although the duty demand was conceded, the penalty was set aside. en-us Wed, 27 Jun 2001 00:00:00 +0530 Tue, 31 Jan 2012 14:40:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=100164 Penalty under Rule 57-I(4) of the Central Excise Rules, 1944 is not imposable where the issue has been the subject of differing Tribunal views, because the rule contemplates fraud, wilful misstatement, collusion, suppression of facts, or contravention with intent to evade duty. On that basis, although the duty demand was conceded, the penalty was set aside. Case-Laws Central Excise Wed, 27 Jun 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=100164