https://www.taxtmi.com/caselaws?id=153987 The appeal was dismissed by the Commissioner (Appeals) based on the issue being previously decided in the appellant's favor. The Joint Commissioner confirmed duty demand and penalty for clearing parts of P.D. Pumps without payment. The penalty imposition was challenged, and the penalty was set aside by the Apex Court due to lack of evidence of deliberate wrongdoing justifying the penalty under Rule 25 of Central Excise Rules, 2002. The appeal was partially successful, with the dismissal upheld on the merits but succeeding in setting aside the penalty. en-us Wed, 11 Nov 2009 00:00:00 +0530 Fri, 02 Aug 2013 16:23:09 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153987 The appeal was dismissed by the Commissioner (Appeals) based on the issue being previously decided in the appellant's favor. The Joint Commissioner confirmed duty demand and penalty for clearing parts of P.D. Pumps without payment. The penalty imposition was challenged, and the penalty was set aside by the Apex Court due to lack of evidence of deliberate wrongdoing justifying the penalty under Rule 25 of Central Excise Rules, 2002. The appeal was partially successful, with the dismissal upheld on the merits but succeeding in setting aside the penalty. Case-Laws Central Excise Wed, 11 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153987