https://www.taxtmi.com/caselaws?id=246659 The tribunal set aside the penalty imposed on an appellant for not discharging full duty liability on time under Rule 25 of the Central Excise Rules, 2002. The tribunal found that the penalty under Rule 8(3A) only applies if goods are cleared after the due date for payment of duty, which was not proven in this case. The matter was remanded for verification, emphasizing the importance of factual evidence before imposing penalties under excise rules. The appeal was disposed of, highlighting the necessity of adhering strictly to legal provisions in excise duty matters. en-us Fri, 09 Nov 2012 00:00:00 +0530 Wed, 26 Mar 2014 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246659 The tribunal set aside the penalty imposed on an appellant for not discharging full duty liability on time under Rule 25 of the Central Excise Rules, 2002. The tribunal found that the penalty under Rule 8(3A) only applies if goods are cleared after the due date for payment of duty, which was not proven in this case. The matter was remanded for verification, emphasizing the importance of factual evidence before imposing penalties under excise rules. The appeal was disposed of, highlighting the necessity of adhering strictly to legal provisions in excise duty matters. Case-Laws Central Excise Fri, 09 Nov 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246659