https://www.taxtmi.com/caselaws?id=241577 The High Court dismissed the appeal, upholding the Tribunal's decision to set aside the penalty imposed on the assessee for paying duty at a concessional rate on pressure cooker parts. The Court found no substantial question of law for consideration, emphasizing the distinction between inadvertent mistakes and intentional evasion of duty. The judgment underscores the importance of a nuanced assessment of circumstances surrounding duty payment discrepancies to determine the appropriate penalty imposition. en-us Mon, 22 Apr 2013 00:00:00 +0530 Fri, 17 Feb 2017 14:50:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241577 The High Court dismissed the appeal, upholding the Tribunal's decision to set aside the penalty imposed on the assessee for paying duty at a concessional rate on pressure cooker parts. The Court found no substantial question of law for consideration, emphasizing the distinction between inadvertent mistakes and intentional evasion of duty. The judgment underscores the importance of a nuanced assessment of circumstances surrounding duty payment discrepancies to determine the appropriate penalty imposition. Case-Laws Central Excise Mon, 22 Apr 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241577