https://www.taxtmi.com/caselaws?id=123532 The appellate tribunal overturned the penalty imposed under Rule 25 of the Central Excise Rules, 2002, citing lack of malicious intent on the part of the appellant and the timely deposit of duty with interest before the issuance of the show cause notice. The tribunal emphasized the factual context of the case in determining the appropriateness of penalty imposition, ultimately ruling in favor of the appellant and setting aside the Commissioner (Appeals) decision. en-us Wed, 19 Mar 2008 00:00:00 +0530 Sat, 15 Sep 2012 10:28:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123532 The appellate tribunal overturned the penalty imposed under Rule 25 of the Central Excise Rules, 2002, citing lack of malicious intent on the part of the appellant and the timely deposit of duty with interest before the issuance of the show cause notice. The tribunal emphasized the factual context of the case in determining the appropriateness of penalty imposition, ultimately ruling in favor of the appellant and setting aside the Commissioner (Appeals) decision. Case-Laws Central Excise Wed, 19 Mar 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123532