https://www.taxtmi.com/caselaws?id=123281 The Tribunal allowed the appeal, setting aside the penalty imposed by the Commissioner (Appeals) for contravention of Rules on waste and scrap duty. The appellant had paid the duty before the adjudication order to avoid legal issues, citing previous Tribunal decisions to support their argument against penalty imposition. The Tribunal found that the duty was paid voluntarily after the show cause notice, leading to the conclusion that penalty was not warranted. The adjudicating authority's order was upheld, and no penalty was imposed on the appellant. en-us Wed, 09 Jan 2008 00:00:00 +0530 Tue, 11 Sep 2012 13:27:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123281 The Tribunal allowed the appeal, setting aside the penalty imposed by the Commissioner (Appeals) for contravention of Rules on waste and scrap duty. The appellant had paid the duty before the adjudication order to avoid legal issues, citing previous Tribunal decisions to support their argument against penalty imposition. The Tribunal found that the duty was paid voluntarily after the show cause notice, leading to the conclusion that penalty was not warranted. The adjudicating authority's order was upheld, and no penalty was imposed on the appellant. Case-Laws Central Excise Wed, 09 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123281