https://www.taxtmi.com/caselaws?id=267647 The tribunal upheld the demand for Central Excise duty with interest but set aside the penalties imposed on the appellant. The appellant's failure to adhere to the prescribed procedure for claiming abatement under the production capacity based duty discharge scheme rendered their claim invalid, despite power restrictions in the area. The tribunal found that the penalties were unwarranted as the appellant genuinely believed they could claim abatement later. en-us Thu, 08 Oct 2015 00:00:00 +0530 Thu, 20 Oct 2016 15:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=267647 The tribunal upheld the demand for Central Excise duty with interest but set aside the penalties imposed on the appellant. The appellant's failure to adhere to the prescribed procedure for claiming abatement under the production capacity based duty discharge scheme rendered their claim invalid, despite power restrictions in the area. The tribunal found that the penalties were unwarranted as the appellant genuinely believed they could claim abatement later. Case-Laws Central Excise Thu, 08 Oct 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=267647