https://www.taxtmi.com/caselaws?id=124200 The Tribunal allowed the appeal of an assessee where the delay was not attributable to them, setting aside the penalty. In cases where delays were admitted but no intention to evade duty was found, penalties were reduced to Rs. 5,000 for each default, aligning with the principles established by the Hon'ble High Court. The Tribunal partially allowed some Department appeals by enhancing penalties to Rs. 5,000 in specific cases, while also partially allowing appeals by reducing penalties in other cases based on the circumstances presented. The judgment was pronounced on 15-5-2007, providing a comprehensive resolution to the penalty imposition issues across multiple appeals. en-us Tue, 15 May 2007 00:00:00 +0530 Wed, 26 Sep 2012 16:33:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124200 The Tribunal allowed the appeal of an assessee where the delay was not attributable to them, setting aside the penalty. In cases where delays were admitted but no intention to evade duty was found, penalties were reduced to Rs. 5,000 for each default, aligning with the principles established by the Hon'ble High Court. The Tribunal partially allowed some Department appeals by enhancing penalties to Rs. 5,000 in specific cases, while also partially allowing appeals by reducing penalties in other cases based on the circumstances presented. The judgment was pronounced on 15-5-2007, providing a comprehensive resolution to the penalty imposition issues across multiple appeals. Case-Laws Central Excise Tue, 15 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124200