https://www.taxtmi.com/caselaws?id=114637 The Appellate Tribunal partially allowed the appeal, setting aside the demand for central excise duty but reducing the penalty from Rs. 10,000/- to Rs. 5,000/-. The Tribunal noted that while duty was paid on the goods found in the vehicle, there was a discrepancy in the timing of transportation compared to the invoice date, violating Central Excise Rules. Emphasizing that duty cannot be demanded twice on the same goods without evidence of clandestine removal, the Tribunal highlighted the importance of adherence to rules to prevent such discrepancies and penalties in the future. en-us Thu, 14 Oct 2004 00:00:00 +0530 Fri, 18 May 2012 15:52:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114637 The Appellate Tribunal partially allowed the appeal, setting aside the demand for central excise duty but reducing the penalty from Rs. 10,000/- to Rs. 5,000/-. The Tribunal noted that while duty was paid on the goods found in the vehicle, there was a discrepancy in the timing of transportation compared to the invoice date, violating Central Excise Rules. Emphasizing that duty cannot be demanded twice on the same goods without evidence of clandestine removal, the Tribunal highlighted the importance of adherence to rules to prevent such discrepancies and penalties in the future. Case-Laws Central Excise Thu, 14 Oct 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114637