https://www.taxtmi.com/caselaws?id=252464 The High Court dismissed the appeal, upholding the Tribunal's decision based on previous judgments declaring penalties without discretion as ultra vires the Act and the Constitution. The Court emphasized the importance of considering individual circumstances and intent when imposing penalties under the Central Excise Rules, highlighting the need for reasonableness and proportionality in penalty imposition. en-us Mon, 30 Jun 2014 00:00:00 +0530 Wed, 22 Oct 2014 13:36:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=252464 The High Court dismissed the appeal, upholding the Tribunal's decision based on previous judgments declaring penalties without discretion as ultra vires the Act and the Constitution. The Court emphasized the importance of considering individual circumstances and intent when imposing penalties under the Central Excise Rules, highlighting the need for reasonableness and proportionality in penalty imposition. Case-Laws Central Excise Mon, 30 Jun 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=252464