https://www.taxtmi.com/caselaws?id=208244 The appellate tribunal upheld the duty payment liability but reduced the penalty under Rule 25(1) to Rs.5,000 due to financial challenges leading to factory closure and subsequent payment delays. The appellant's appeal was allowed with the adjusted penalty amount, acknowledging mitigating circumstances. en-us Thu, 24 Nov 2011 00:00:00 +0530 Wed, 04 Jan 2012 16:09:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208244 The appellate tribunal upheld the duty payment liability but reduced the penalty under Rule 25(1) to Rs.5,000 due to financial challenges leading to factory closure and subsequent payment delays. The appellant's appeal was allowed with the adjusted penalty amount, acknowledging mitigating circumstances. Case-Laws Central Excise Thu, 24 Nov 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208244