https://www.taxtmi.com/caselaws?id=124201 The Appellate Tribunal CESTAT, Ahmedabad, condoned a minor delay in filing the appeal and waived the pre-deposit condition for penalties due to the duty already being deposited. The tribunal upheld duty payment but significantly reduced the personal penalty citing Section 11AC. It questioned the justification for imposing penalties on the Director and set aside penalties on shopkeepers as per Rule 26 of the Central Excise Rules, 2002, based on observations by the Commissioner. en-us Sat, 28 Apr 2007 00:00:00 +0530 Wed, 26 Sep 2012 16:35:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=124201 The Appellate Tribunal CESTAT, Ahmedabad, condoned a minor delay in filing the appeal and waived the pre-deposit condition for penalties due to the duty already being deposited. The tribunal upheld duty payment but significantly reduced the personal penalty citing Section 11AC. It questioned the justification for imposing penalties on the Director and set aside penalties on shopkeepers as per Rule 26 of the Central Excise Rules, 2002, based on observations by the Commissioner. Case-Laws Central Excise Sat, 28 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=124201