https://www.taxtmi.com/caselaws?id=154947 The Judge ruled in favor of the appellant in an appeal against a penalty imposed for receiving naphtha consignments without proper documentation under the Central Excise Rules, 2001. The appellant, a fertilizer manufacturer, received the consignments in good faith and followed the previous procedure under the old rules. The Judge found that any violations were technical and primarily the responsibility of the dispatching party. Emphasizing the lack of deliberate intent to evade duty and considering the transitional period between old and new rules, the Judge set aside the sustained penalty, granting relief to the appellant. en-us Tue, 10 Nov 2009 00:00:00 +0530 Fri, 30 Aug 2013 15:24:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154947 The Judge ruled in favor of the appellant in an appeal against a penalty imposed for receiving naphtha consignments without proper documentation under the Central Excise Rules, 2001. The appellant, a fertilizer manufacturer, received the consignments in good faith and followed the previous procedure under the old rules. The Judge found that any violations were technical and primarily the responsibility of the dispatching party. Emphasizing the lack of deliberate intent to evade duty and considering the transitional period between old and new rules, the Judge set aside the sustained penalty, granting relief to the appellant. Case-Laws Central Excise Tue, 10 Nov 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154947