https://www.taxtmi.com/caselaws?id=252100 The Tribunal set aside penalties imposed under Rule 25 of the Central Excise Rules, 2002 on the appellant for not following prescribed procedures in procuring motor spirit. Despite penalties totaling Rs. 47,50,000, the Tribunal ruled in favor of the appellant, citing that dropping the demand for duty indicated correct discharge of duty liability, negating the basis for penalties under Rule 25. Relying on precedent, the Tribunal held that penal provisions cannot be enforced when duty demands are dropped, leading to the appeal being allowed and the impugned order being overturned. en-us Wed, 11 Sep 2013 00:00:00 +0530 Fri, 10 Oct 2014 06:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252100 The Tribunal set aside penalties imposed under Rule 25 of the Central Excise Rules, 2002 on the appellant for not following prescribed procedures in procuring motor spirit. Despite penalties totaling Rs. 47,50,000, the Tribunal ruled in favor of the appellant, citing that dropping the demand for duty indicated correct discharge of duty liability, negating the basis for penalties under Rule 25. Relying on precedent, the Tribunal held that penal provisions cannot be enforced when duty demands are dropped, leading to the appeal being allowed and the impugned order being overturned. Case-Laws Central Excise Wed, 11 Sep 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252100