https://www.taxtmi.com/caselaws?id=114705 The Appellate Tribunal CESTAT, New Delhi, allowed the appeal, setting aside the penalty of Rs. 10,000 imposed on the Appellant for failure to maintain proper central excise accounts. The Tribunal considered the Appellant's total clearance falling within full exemption from central excise duty and the absence of duty evasion, leading to the conclusion that the penalty was unjustified. The Appellant's non-functional unit and operational challenges were also taken into account in the decision. en-us Thu, 02 Dec 2004 00:00:00 +0530 Sat, 19 May 2012 11:33:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114705 The Appellate Tribunal CESTAT, New Delhi, allowed the appeal, setting aside the penalty of Rs. 10,000 imposed on the Appellant for failure to maintain proper central excise accounts. The Tribunal considered the Appellant's total clearance falling within full exemption from central excise duty and the absence of duty evasion, leading to the conclusion that the penalty was unjustified. The Appellant's non-functional unit and operational challenges were also taken into account in the decision. Case-Laws Central Excise Thu, 02 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114705