https://www.taxtmi.com/caselaws?id=170583 The Tribunal set aside the penalty imposed on the Assistant Manager in the Spare Parts Division for repacking and relabelling duty paid parts of motorcycles and scooters. The Tribunal found that the appellant's lack of knowledge of excise law and procedures, coupled with his lack of diligence, did not warrant the penalty. It was emphasized that there was no evidence indicating the appellant's awareness of duty liability or intent to evade duty. The decision highlighted the importance of establishing knowledge and intent when imposing penalties under excise laws, ultimately providing relief to the appellant. en-us Wed, 15 Sep 2010 00:00:00 +0530 Tue, 02 Jun 2015 18:38:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170583 The Tribunal set aside the penalty imposed on the Assistant Manager in the Spare Parts Division for repacking and relabelling duty paid parts of motorcycles and scooters. The Tribunal found that the appellant's lack of knowledge of excise law and procedures, coupled with his lack of diligence, did not warrant the penalty. It was emphasized that there was no evidence indicating the appellant's awareness of duty liability or intent to evade duty. The decision highlighted the importance of establishing knowledge and intent when imposing penalties under excise laws, ultimately providing relief to the appellant. Case-Laws Central Excise Wed, 15 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170583