https://www.taxtmi.com/caselaws?id=118089 Waste material cleared to a sister unit was treated as eligible for a lenient penalty approach where the duty paid at the first unit was available as credit at the receiving unit and a substantial portion of duty had already been deposited. On that basis, the penalty was considered unnecessary and waived. The balance duty was directed to be deposited within two weeks, reflecting that the dispute was resolved on the practical availability of credit and partial compliance rather than on any punitive need. en-us Thu, 01 Jun 2006 00:00:00 +0530 Thu, 28 Jun 2012 13:33:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=118089 Waste material cleared to a sister unit was treated as eligible for a lenient penalty approach where the duty paid at the first unit was available as credit at the receiving unit and a substantial portion of duty had already been deposited. On that basis, the penalty was considered unnecessary and waived. The balance duty was directed to be deposited within two weeks, reflecting that the dispute was resolved on the practical availability of credit and partial compliance rather than on any punitive need. Case-Laws Central Excise Thu, 01 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=118089