https://www.taxtmi.com/caselaws?id=124150 The penalty imposed on the appellants for setting up a new unit without prior approval from the Development Commissioner was set aside by the court. The judge considered the subsequent regularization of the procedural irregularity and the appellant's efforts to seek permission from relevant authorities. Citing relevant precedents, the court concluded that the offense did not warrant penal provisions, leading to the allowance of the appeal with consequential relief. en-us Tue, 19 Aug 2008 00:00:00 +0530 Wed, 26 Sep 2012 10:51:36 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124150 The penalty imposed on the appellants for setting up a new unit without prior approval from the Development Commissioner was set aside by the court. The judge considered the subsequent regularization of the procedural irregularity and the appellant's efforts to seek permission from relevant authorities. Citing relevant precedents, the court concluded that the offense did not warrant penal provisions, leading to the allowance of the appeal with consequential relief. Case-Laws Central Excise Tue, 19 Aug 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124150