https://www.taxtmi.com/caselaws?id=110670 The Tribunal upheld the impugned order-in-appeal, reducing the penalty imposed on the appellant from Rs. 1,45,194 to Rs. 25,000. The appellant's proactive disclosure of duty liability before the enactment of Section 11AC and voluntary payment were considered in determining the penalty amount. The appeal against the penalty aspect was successful, with the Tribunal acknowledging the appellant's cooperation and reducing the penalty accordingly. en-us Tue, 20 Jan 2004 00:00:00 +0530 Wed, 18 Apr 2012 11:11:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110670 The Tribunal upheld the impugned order-in-appeal, reducing the penalty imposed on the appellant from Rs. 1,45,194 to Rs. 25,000. The appellant's proactive disclosure of duty liability before the enactment of Section 11AC and voluntary payment were considered in determining the penalty amount. The appeal against the penalty aspect was successful, with the Tribunal acknowledging the appellant's cooperation and reducing the penalty accordingly. Case-Laws Central Excise Tue, 20 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110670