https://www.taxtmi.com/caselaws?id=114420 Penalty was held unwarranted where the duty had been paid in full, the assessee had followed the special procedure under Rule 173GG after intimating the Central Excise authorities, and no timely communication was given denying that benefit. In the absence of any duty evasion or demonstrated default, the penalty was set aside and the appeal was allowed. en-us Mon, 20 Sep 2004 00:00:00 +0530 Tue, 15 May 2012 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114420 Penalty was held unwarranted where the duty had been paid in full, the assessee had followed the special procedure under Rule 173GG after intimating the Central Excise authorities, and no timely communication was given denying that benefit. In the absence of any duty evasion or demonstrated default, the penalty was set aside and the appeal was allowed. Case-Laws Central Excise Mon, 20 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114420