https://www.taxtmi.com/caselaws?id=263598 The Tribunal set aside the demand of interest and penalty imposed on the appellant in a case involving discrepancies in clearing goods without following proper procedures, leading to a duty demand, interest, and penalty. The Commissioner (Appeal) upheld most of the adjudication order but reduced the penalty amount. The Tribunal found the appellant's actions were revenue neutral, with no intent to evade duty, and referenced precedents to support its decision. As the Revenue did not appeal the Commissioner's findings, the Tribunal ruled in favor of the appellant, concluding that the demand of interest and penalty was not maintainable due to the voluntary payment of duty. en-us Mon, 16 Feb 2015 00:00:00 +0530 Mon, 07 Sep 2015 13:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263598 The Tribunal set aside the demand of interest and penalty imposed on the appellant in a case involving discrepancies in clearing goods without following proper procedures, leading to a duty demand, interest, and penalty. The Commissioner (Appeal) upheld most of the adjudication order but reduced the penalty amount. The Tribunal found the appellant's actions were revenue neutral, with no intent to evade duty, and referenced precedents to support its decision. As the Revenue did not appeal the Commissioner's findings, the Tribunal ruled in favor of the appellant, concluding that the demand of interest and penalty was not maintainable due to the voluntary payment of duty. Case-Laws Central Excise Mon, 16 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263598