https://www.taxtmi.com/caselaws?id=212916 The Tribunal allowed the condonation of a 74-day delay in filing the appeal and reduced the penalty amount from Rs.15,000/- to Rs.3,000/- for a Central Excise assessee who failed to electronically deposit excise duty. The Tribunal stressed the importance of procedural compliance, even without mens rea, in upholding public interest. en-us Fri, 17 Jun 2011 00:00:00 +0530 Sat, 21 Apr 2012 18:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212916 The Tribunal allowed the condonation of a 74-day delay in filing the appeal and reduced the penalty amount from Rs.15,000/- to Rs.3,000/- for a Central Excise assessee who failed to electronically deposit excise duty. The Tribunal stressed the importance of procedural compliance, even without mens rea, in upholding public interest. Case-Laws Central Excise Fri, 17 Jun 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212916