https://www.taxtmi.com/caselaws?id=154858 The Tribunal modified the penalty from Rs. 4,00,000 to Rs. 5,000 under Rule 27 of the Central Excise Rules, recognizing the unintentional nature of the default while upholding the imposition of a penalty for deemed removal without payment of duty. The judgment addressed penalty imposition under Rule 25, consideration of financial difficulties for delayed payment, and the application of penalty under Rule 27 in cases of unintentional non-payment of duty, adjusting the penalty amount based on the circumstances presented during the proceedings. en-us Wed, 06 Jan 2010 00:00:00 +0530 Tue, 27 Aug 2013 18:02:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154858 The Tribunal modified the penalty from Rs. 4,00,000 to Rs. 5,000 under Rule 27 of the Central Excise Rules, recognizing the unintentional nature of the default while upholding the imposition of a penalty for deemed removal without payment of duty. The judgment addressed penalty imposition under Rule 25, consideration of financial difficulties for delayed payment, and the application of penalty under Rule 27 in cases of unintentional non-payment of duty, adjusting the penalty amount based on the circumstances presented during the proceedings. Case-Laws Central Excise Wed, 06 Jan 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154858