https://www.taxtmi.com/caselaws?id=266397 The appellate tribunal ruled in favor of the appellant, absolving them of the penalty for clearing goods without duty payment from July 2003 to March 2004. The decision emphasized the appellant's genuine belief in the eligibility for duty exemption post the proprietor's demise, acknowledging the absence of malafide intent. The penalty imposition was set aside, granting the benefit of the doubt to the appellant, while confirming the duty and interest amounts. en-us Fri, 20 Feb 2015 00:00:00 +0530 Mon, 19 Oct 2015 20:38:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=266397 The appellate tribunal ruled in favor of the appellant, absolving them of the penalty for clearing goods without duty payment from July 2003 to March 2004. The decision emphasized the appellant's genuine belief in the eligibility for duty exemption post the proprietor's demise, acknowledging the absence of malafide intent. The penalty imposition was set aside, granting the benefit of the doubt to the appellant, while confirming the duty and interest amounts. Case-Laws Central Excise Fri, 20 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=266397