https://www.taxtmi.com/caselaws?id=201640 The Tribunal rejected the Department's appeal seeking restoration of the original duty demand and penalty, upholding the Commissioner (Appeals) decision to allow credit for the irregular amount paid. The Assessee's appeal was allowed as the Tribunal found the default in payment was not adequately proven in the show cause notice, leading to the setting aside of the demand for differential duty. A reduced penalty of Rs. 10,000 under Rule 25 of the Central Excise Rules was imposed due to admitted short payment and non-filing of returns during the specified period. en-us Thu, 06 May 2010 00:00:00 +0530 Sun, 23 Jan 2011 22:22:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201640 The Tribunal rejected the Department's appeal seeking restoration of the original duty demand and penalty, upholding the Commissioner (Appeals) decision to allow credit for the irregular amount paid. The Assessee's appeal was allowed as the Tribunal found the default in payment was not adequately proven in the show cause notice, leading to the setting aside of the demand for differential duty. A reduced penalty of Rs. 10,000 under Rule 25 of the Central Excise Rules was imposed due to admitted short payment and non-filing of returns during the specified period. Case-Laws Central Excise Thu, 06 May 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201640