https://www.taxtmi.com/caselaws?id=205112 The Tribunal confirmed the duty liability for the impugned goods found at the factory premises but allowed adjustment of the duty amount already paid against the demanded sum. It upheld the duty demanded with interest but directed adjustment of the part payment against the demand. Penalties imposed were reduced in one case due to disproportionality with the value of seized goods, aligning them with the lower value in the second case. The duty amount was upheld without reduction, but penalties were decreased for the appellants based on the duty amount involved and penalties already imposed. en-us Wed, 20 Jul 2011 00:00:00 +0530 Wed, 10 Aug 2011 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205112 The Tribunal confirmed the duty liability for the impugned goods found at the factory premises but allowed adjustment of the duty amount already paid against the demanded sum. It upheld the duty demanded with interest but directed adjustment of the part payment against the demand. Penalties imposed were reduced in one case due to disproportionality with the value of seized goods, aligning them with the lower value in the second case. The duty amount was upheld without reduction, but penalties were decreased for the appellants based on the duty amount involved and penalties already imposed. Case-Laws Central Excise Wed, 20 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205112