https://www.taxtmi.com/caselaws?id=122730 The appellate tribunal allowed the Revenue's appeal, setting aside the reduction of penalty from Rs. 10,000 to Rs. 6480 imposed on the respondent for transporting chewing tobacco without proper documentation. The tribunal reinstated the original penalty amount, emphasizing the strict application of penalty provisions under rule 26 of the Central Excise Rules, which mandates a minimum penalty of Rs. 10,000 for offenses related to excisable goods. The judgment underscores the authority's power to impose penalties in excise-related offenses and the significance of adhering to statutory provisions in such cases. en-us Thu, 09 Aug 2007 00:00:00 +0530 Thu, 16 Aug 2012 17:49:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122730 The appellate tribunal allowed the Revenue's appeal, setting aside the reduction of penalty from Rs. 10,000 to Rs. 6480 imposed on the respondent for transporting chewing tobacco without proper documentation. The tribunal reinstated the original penalty amount, emphasizing the strict application of penalty provisions under rule 26 of the Central Excise Rules, which mandates a minimum penalty of Rs. 10,000 for offenses related to excisable goods. The judgment underscores the authority's power to impose penalties in excise-related offenses and the significance of adhering to statutory provisions in such cases. Case-Laws Central Excise Thu, 09 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122730