https://www.taxtmi.com/caselaws?id=124059 The judge partially allowed the appeal, reducing the penalty on the appellant company from Rs. 50,000 to Rs. 25,000. The penalty imposed on Shri N.C. Patel was completely set aside due to the lack of personal involvement or motive in the offense. The judge showed leniency in the penalties imposed, considering the circumstances of the case. en-us Mon, 28 May 2007 00:00:00 +0530 Tue, 25 Sep 2012 10:55:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124059 The judge partially allowed the appeal, reducing the penalty on the appellant company from Rs. 50,000 to Rs. 25,000. The penalty imposed on Shri N.C. Patel was completely set aside due to the lack of personal involvement or motive in the offense. The judge showed leniency in the penalties imposed, considering the circumstances of the case. Case-Laws Central Excise Mon, 28 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124059