https://www.taxtmi.com/caselaws?id=125467 Duty liability was upheld because the demand was undisputed, part payment had already been made during investigation, and the remaining balance was accepted as payable. Additional penalties under Rule 173Q were set aside where equivalent penalties had already been imposed under Section 11AC for the same duty-related contraventions, as parallel punishment was considered unwarranted. The remaining Rule 173Q penalties, the redemption fine, and the Rule 209 penalties were reduced on the basis that no duty element was involved for part of the penalties and the circumstances justified leniency. en-us Tue, 17 Mar 2009 00:00:00 +0530 Thu, 25 Oct 2012 14:36:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125467 Duty liability was upheld because the demand was undisputed, part payment had already been made during investigation, and the remaining balance was accepted as payable. Additional penalties under Rule 173Q were set aside where equivalent penalties had already been imposed under Section 11AC for the same duty-related contraventions, as parallel punishment was considered unwarranted. The remaining Rule 173Q penalties, the redemption fine, and the Rule 209 penalties were reduced on the basis that no duty element was involved for part of the penalties and the circumstances justified leniency. Case-Laws Central Excise Tue, 17 Mar 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125467