https://www.taxtmi.com/caselaws?id=116738 Penalty under Rule 209A must reflect a reasoned, judicious and proportionate exercise of discretion. The article notes that dealers were penalised for allegedly receiving goods without payment of duty, but the penalties were imposed without adequate reasons and bore no rational relation to the low value of the goods involved. One penalty was also imposed although no duty-free goods were seized from the relevant premises. While the plea that the goods were duty free was rejected, the penalties on three appellants were substantially reduced to nominal amounts, and the penalty on the appellant from whose premises no goods were seized was set aside. en-us Thu, 20 Oct 2005 00:00:00 +0530 Sat, 16 Jun 2012 12:13:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116738 Penalty under Rule 209A must reflect a reasoned, judicious and proportionate exercise of discretion. The article notes that dealers were penalised for allegedly receiving goods without payment of duty, but the penalties were imposed without adequate reasons and bore no rational relation to the low value of the goods involved. One penalty was also imposed although no duty-free goods were seized from the relevant premises. While the plea that the goods were duty free was rejected, the penalties on three appellants were substantially reduced to nominal amounts, and the penalty on the appellant from whose premises no goods were seized was set aside. Case-Laws Central Excise Thu, 20 Oct 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116738