https://www.taxtmi.com/caselaws?id=268533 The Tribunal set aside the penalty under Rule 25 of the Central Excise Rules, emphasizing that penalties must align with Section 11AC conditions requiring intent to evade duty. The penalty under Rule 27 was upheld for procedural lapses, noting that such penalties are civil obligations not dependent on intent. The appellant's explanations for delayed payments were considered, leading to the annulment of the Rule 25 penalty. The decision underscores the civil nature of penalties under Rule 27 and the importance of meeting statutory conditions for penalty imposition. en-us Tue, 07 Apr 2015 00:00:00 +0530 Fri, 27 Nov 2015 13:01:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=268533 The Tribunal set aside the penalty under Rule 25 of the Central Excise Rules, emphasizing that penalties must align with Section 11AC conditions requiring intent to evade duty. The penalty under Rule 27 was upheld for procedural lapses, noting that such penalties are civil obligations not dependent on intent. The appellant's explanations for delayed payments were considered, leading to the annulment of the Rule 25 penalty. The decision underscores the civil nature of penalties under Rule 27 and the importance of meeting statutory conditions for penalty imposition. Case-Laws Central Excise Tue, 07 Apr 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=268533