https://www.taxtmi.com/caselaws?id=102802 The Tribunal set aside the penalty imposition of Rs. 15,000 as there was no deliberate intention to evade duty payment. The appeal was allowed, and the appellant was entitled to consequential reliefs. The missing records causing delays in the appeal hearing were addressed by accepting a reconstructed appeal. The Tribunal rejected treating the 2002 appeal as an amendment to the original one, emphasizing the limited grounds in the original appeal. The absence of a show cause notice before penalty imposition was noted, and the penalty was deemed unjustified, leading to its setting aside. en-us Fri, 19 Jul 2002 00:00:00 +0530 Thu, 16 Feb 2012 12:25:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102802 The Tribunal set aside the penalty imposition of Rs. 15,000 as there was no deliberate intention to evade duty payment. The appeal was allowed, and the appellant was entitled to consequential reliefs. The missing records causing delays in the appeal hearing were addressed by accepting a reconstructed appeal. The Tribunal rejected treating the 2002 appeal as an amendment to the original one, emphasizing the limited grounds in the original appeal. The absence of a show cause notice before penalty imposition was noted, and the penalty was deemed unjustified, leading to its setting aside. Case-Laws Central Excise Fri, 19 Jul 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102802