https://www.taxtmi.com/caselaws?id=105046 The Tribunal allowed re-credit of the excess amount to the Bangalore unit but upheld the penalty imposed on them, reducing it to Rs. 5,000. The decision was based on the understanding that the payment of duty at 20% by the Bangalore unit was not a technical lapse but a deliberate action to facilitate credit availment, justifying the penalty imposition. en-us Wed, 02 Apr 1997 00:00:00 +0530 Fri, 02 Mar 2012 12:50:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=105046 The Tribunal allowed re-credit of the excess amount to the Bangalore unit but upheld the penalty imposed on them, reducing it to Rs. 5,000. The decision was based on the understanding that the payment of duty at 20% by the Bangalore unit was not a technical lapse but a deliberate action to facilitate credit availment, justifying the penalty imposition. Case-Laws Central Excise Wed, 02 Apr 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=105046