https://www.taxtmi.com/caselaws?id=220095 The Tribunal allowed the Revenue's appeal, reducing the penalty imposed on the respondent to Rs.2 lakhs from Rs.5,86,328. The Tribunal emphasized that although no physical goods were transported, penalty could still be imposed for facilitating duty evasion through false invoices. Referring to a precedent, the Tribunal highlighted the need for a balanced approach in determining penalty amounts based on the seriousness of the offense and the quantum involved. en-us Fri, 31 Aug 2012 00:00:00 +0530 Thu, 10 Jan 2013 13:01:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=220095 The Tribunal allowed the Revenue's appeal, reducing the penalty imposed on the respondent to Rs.2 lakhs from Rs.5,86,328. The Tribunal emphasized that although no physical goods were transported, penalty could still be imposed for facilitating duty evasion through false invoices. Referring to a precedent, the Tribunal highlighted the need for a balanced approach in determining penalty amounts based on the seriousness of the offense and the quantum involved. Case-Laws Central Excise Fri, 31 Aug 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=220095