https://www.taxtmi.com/caselaws?id=263259 The court dismissed the appeal challenging the imposition of penalty under the Central Excise Act, 1944. The CESTAT ruled that as the matter involved the interpretation of a notification, penalties should not be imposed. The court found no substantial evidence of intentional wrongdoing by the appellant and emphasized that penalties should not be levied in cases of interpretational nature. Therefore, both the Commissioner's and Tribunal's penalty orders were quashed, upholding the CESTAT's decision to set aside the penalty imposition order. en-us Tue, 03 Mar 2015 00:00:00 +0530 Thu, 01 Oct 2015 17:11:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263259 The court dismissed the appeal challenging the imposition of penalty under the Central Excise Act, 1944. The CESTAT ruled that as the matter involved the interpretation of a notification, penalties should not be imposed. The court found no substantial evidence of intentional wrongdoing by the appellant and emphasized that penalties should not be levied in cases of interpretational nature. Therefore, both the Commissioner's and Tribunal's penalty orders were quashed, upholding the CESTAT's decision to set aside the penalty imposition order. Case-Laws Central Excise Tue, 03 Mar 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263259