https://www.taxtmi.com/caselaws?id=151790 The Appellate Tribunal CESTAT AHMEDABAD rejected the Revenue's appeal seeking an increase in penalty to 100% of the duty amount due to a timing issue. The Tribunal found that the penalty reduction to 25% was appropriate as the Additional Commissioner failed to provide the option to deposit the reduced penalty within the required timeframe. The respondent had already paid 25% of the penalty before the Commissioner's decision, leading to the dismissal of the Revenue's appeal. The Tribunal emphasized the importance of complying with procedural requirements in penalty imposition cases. en-us Mon, 03 Aug 2009 00:00:00 +0530 Sat, 15 Jun 2013 18:02:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151790 The Appellate Tribunal CESTAT AHMEDABAD rejected the Revenue's appeal seeking an increase in penalty to 100% of the duty amount due to a timing issue. The Tribunal found that the penalty reduction to 25% was appropriate as the Additional Commissioner failed to provide the option to deposit the reduced penalty within the required timeframe. The respondent had already paid 25% of the penalty before the Commissioner's decision, leading to the dismissal of the Revenue's appeal. The Tribunal emphasized the importance of complying with procedural requirements in penalty imposition cases. Case-Laws Central Excise Mon, 03 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151790