https://www.taxtmi.com/caselaws?id=152800 The Tribunal upheld the reduced penalty of Rs. 25,000 imposed on the respondent for delayed duty payments, as there was no intention to evade payment, and the duty was paid with interest before the show cause notice. The Tribunal considered Rule 25 provisions, noting that the respondent's actions constituted a delay rather than intentional evasion, leading to the rejection of the Revenue's appeal against the penalty modification. en-us Fri, 05 Feb 2010 00:00:00 +0530 Sat, 20 May 2017 10:27:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=152800 The Tribunal upheld the reduced penalty of Rs. 25,000 imposed on the respondent for delayed duty payments, as there was no intention to evade payment, and the duty was paid with interest before the show cause notice. The Tribunal considered Rule 25 provisions, noting that the respondent's actions constituted a delay rather than intentional evasion, leading to the rejection of the Revenue's appeal against the penalty modification. Case-Laws Central Excise Fri, 05 Feb 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=152800