https://www.taxtmi.com/caselaws?id=206445 The appellate tribunal upheld the decision that once the mandatory penalty under Section 11AC was imposed, no additional penalty under Rule 25 of the Central Excise Rules should apply. The tribunal emphasized consistency in penalty imposition and referenced legal precedents to support its conclusion. The appeal by the Revenue against the Commissioner's decision was rejected, affirming that penalties under different rules should not be levied once a penalty under a specific section of the Act is imposed. The tribunal's decision highlighted the importance of adhering to the statutory framework in penalty imposition. en-us Mon, 25 Jul 2011 00:00:00 +0530 Wed, 02 Nov 2011 08:36:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206445 The appellate tribunal upheld the decision that once the mandatory penalty under Section 11AC was imposed, no additional penalty under Rule 25 of the Central Excise Rules should apply. The tribunal emphasized consistency in penalty imposition and referenced legal precedents to support its conclusion. The appeal by the Revenue against the Commissioner's decision was rejected, affirming that penalties under different rules should not be levied once a penalty under a specific section of the Act is imposed. The tribunal's decision highlighted the importance of adhering to the statutory framework in penalty imposition. Case-Laws Central Excise Mon, 25 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206445