https://www.taxtmi.com/caselaws?id=123807 The Appellate Tribunal CESTAT, CHENNAI set aside penalties imposed on the appellants under Rule 25 and Rule 27 of the Central Excise Rules 2002. The Tribunal found that while the appellants committed technical violations, there was no evidence of deliberate evasion of duty. Relying on judicial precedent, the Tribunal emphasized that penalties should be reserved for deliberate defiance of the law, not minor breaches. Consequently, the appeal was allowed due to the lack of proof of dishonest conduct by the appellants. en-us Fri, 06 Jun 2008 00:00:00 +0530 Wed, 06 Sep 2017 09:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123807 The Appellate Tribunal CESTAT, CHENNAI set aside penalties imposed on the appellants under Rule 25 and Rule 27 of the Central Excise Rules 2002. The Tribunal found that while the appellants committed technical violations, there was no evidence of deliberate evasion of duty. Relying on judicial precedent, the Tribunal emphasized that penalties should be reserved for deliberate defiance of the law, not minor breaches. Consequently, the appeal was allowed due to the lack of proof of dishonest conduct by the appellants. Case-Laws Central Excise Fri, 06 Jun 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123807