https://www.taxtmi.com/caselaws?id=271040 The Tribunal upheld the decision to drop penalty proceedings against the respondent, ruling that penalties cannot be imposed when the demand is not sustainable beyond 5 years from the show cause notice. The Tribunal emphasized that penalties can only be imposed if the Department can support its demand and that penal provisions cannot stand if the demand is dropped for any reason. The appeal was rejected, affirming the legality and correctness of the adjudicating authority's decision. en-us Fri, 04 Dec 2015 00:00:00 +0530 Sat, 01 Oct 2016 12:25:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=271040 The Tribunal upheld the decision to drop penalty proceedings against the respondent, ruling that penalties cannot be imposed when the demand is not sustainable beyond 5 years from the show cause notice. The Tribunal emphasized that penalties can only be imposed if the Department can support its demand and that penal provisions cannot stand if the demand is dropped for any reason. The appeal was rejected, affirming the legality and correctness of the adjudicating authority's decision. Case-Laws Central Excise Fri, 04 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=271040