https://www.taxtmi.com/caselaws?id=251560 The Tribunal set aside the duty demand but upheld the penalty under Rule 25 against the appellant in a case involving the seizure of goods by the Central Excise division. Despite discrepancies in invoices and seized goods, the Tribunal found the duty demand unjustified since the goods were cleared under valid invoices. However, the penalty imposition was deemed justified due to the appellant's conduct, which raised suspicions. The Tribunal partially allowed the appeal, emphasizing penalty imposition while setting aside the duty demand, highlighting concerns of irregularities in duty payment by the appellant. en-us Tue, 02 Sep 2014 00:00:00 +0530 Thu, 18 Sep 2014 10:42:13 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251560 The Tribunal set aside the duty demand but upheld the penalty under Rule 25 against the appellant in a case involving the seizure of goods by the Central Excise division. Despite discrepancies in invoices and seized goods, the Tribunal found the duty demand unjustified since the goods were cleared under valid invoices. However, the penalty imposition was deemed justified due to the appellant's conduct, which raised suspicions. The Tribunal partially allowed the appeal, emphasizing penalty imposition while setting aside the duty demand, highlighting concerns of irregularities in duty payment by the appellant. Case-Laws Central Excise Tue, 02 Sep 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251560