https://www.taxtmi.com/caselaws?id=126347 The Commissioner allowed both appeals, overturning the Orders-in Original passed by the Assistant Commissioner, Central Excise, Ratnagiri Division. The decision was based on the lack of deliberate offence, the technical nature of the violation, and the adherence to the penalty limit prescribed by the Rules. The judgment highlighted the importance of considering circumstances and intent while imposing penalties under Rule 27, ensuring fairness and proportionality in penalty assessments. en-us Wed, 29 Apr 2009 00:00:00 +0530 Mon, 05 Nov 2012 17:09:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126347 The Commissioner allowed both appeals, overturning the Orders-in Original passed by the Assistant Commissioner, Central Excise, Ratnagiri Division. The decision was based on the lack of deliberate offence, the technical nature of the violation, and the adherence to the penalty limit prescribed by the Rules. The judgment highlighted the importance of considering circumstances and intent while imposing penalties under Rule 27, ensuring fairness and proportionality in penalty assessments. Case-Laws Central Excise Wed, 29 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126347