https://www.taxtmi.com/caselaws?id=125610 The Tribunal determined that the change in installed machinery parameters for duty payment should be effective one month from the date of the appellants' letter proposing the change, setting the effective date as 12-10-97 instead of 1-12-97. As the appellants had informed the Department of the proposed changes in advance, the imposition of penalty was deemed unwarranted due to the delayed communication from the Assistant Commissioner. The appeal was disposed of in favor of the appellants, emphasizing the significance of clear communication and compliance with procedural obligations in similar cases. en-us Wed, 16 Jan 2008 00:00:00 +0530 Fri, 26 Oct 2012 17:54:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125610 The Tribunal determined that the change in installed machinery parameters for duty payment should be effective one month from the date of the appellants' letter proposing the change, setting the effective date as 12-10-97 instead of 1-12-97. As the appellants had informed the Department of the proposed changes in advance, the imposition of penalty was deemed unwarranted due to the delayed communication from the Assistant Commissioner. The appeal was disposed of in favor of the appellants, emphasizing the significance of clear communication and compliance with procedural obligations in similar cases. Case-Laws Central Excise Wed, 16 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125610