https://www.taxtmi.com/caselaws?id=210941 The Tribunal ruled in favor of the appellants, setting aside the penalties imposed for short payment of duties based on the re-determination of duty liabilities under Section 3A of the Central Excise Act, 1944. The judgment emphasized the unforeseeable nature of the short-levy arising from delayed re-determination and the lack of intent to evade payment, leading to the decision to not sustain the penalties. en-us Thu, 27 Jan 2011 00:00:00 +0530 Tue, 28 Feb 2012 06:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=210941 The Tribunal ruled in favor of the appellants, setting aside the penalties imposed for short payment of duties based on the re-determination of duty liabilities under Section 3A of the Central Excise Act, 1944. The judgment emphasized the unforeseeable nature of the short-levy arising from delayed re-determination and the lack of intent to evade payment, leading to the decision to not sustain the penalties. Case-Laws Central Excise Thu, 27 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=210941