https://www.taxtmi.com/caselaws?id=121309 The Tribunal set aside the imposition of a personal penalty and confirmation of interest against the appellant, a local authority under the Mumbai Municipal Corporation Act, for non-payment of duty on goods manufactured for internal use. The Tribunal noted that the appellant had paid the entire duty amount before the issuance of the show cause notice and found no malice or intent to defraud the government. The Tribunal adhered to the Bombay HC's decision in a similar case, concluding that the penalty and interest were unwarranted, and allowed the appeal in favor of the appellant. en-us Thu, 29 Mar 2007 00:00:00 +0530 Mon, 29 Jan 2024 14:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121309 The Tribunal set aside the imposition of a personal penalty and confirmation of interest against the appellant, a local authority under the Mumbai Municipal Corporation Act, for non-payment of duty on goods manufactured for internal use. The Tribunal noted that the appellant had paid the entire duty amount before the issuance of the show cause notice and found no malice or intent to defraud the government. The Tribunal adhered to the Bombay HC's decision in a similar case, concluding that the penalty and interest were unwarranted, and allowed the appeal in favor of the appellant. Case-Laws Central Excise Thu, 29 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121309