https://www.taxtmi.com/caselaws?id=201848 The Tribunal upheld the Commissioner (Appeals)'s decision to reduce the penalty imposed on the manufacturer of refrigerator parts from Rs. 2,94,919 to Rs. 1 lakh. The Tribunal found that the penalty reduction was reasonable as there was no evidence of deliberate evasion of excise duty during the shifting of manufacturing premises, which were subsequently registered and regularized. The Tribunal concluded that penal action was not warranted for failure to follow vague directions but only for actual violations of the law, ultimately rejecting the department's appeal for enhancement of the penalty. en-us Wed, 25 Aug 2010 00:00:00 +0530 Sat, 29 Jan 2011 14:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201848 The Tribunal upheld the Commissioner (Appeals)'s decision to reduce the penalty imposed on the manufacturer of refrigerator parts from Rs. 2,94,919 to Rs. 1 lakh. The Tribunal found that the penalty reduction was reasonable as there was no evidence of deliberate evasion of excise duty during the shifting of manufacturing premises, which were subsequently registered and regularized. The Tribunal concluded that penal action was not warranted for failure to follow vague directions but only for actual violations of the law, ultimately rejecting the department's appeal for enhancement of the penalty. Case-Laws Central Excise Wed, 25 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201848