https://www.taxtmi.com/caselaws?id=2191 The Tribunal upheld the decision of the learned Commissioner (Appeals) to exonerate the respondent from duty-demand, interest payable, and penalty. The Tribunal considered the procedural lapse, small amount involved, and the infancy stage of the law, leading to a lenient view and affirming the exoneration. Additionally, the Tribunal found that the procedural lapse on the part of the assessee did not disentitle the respondent from relief, as subsequent compliance rectified the initial lapse. The Revenue's appeal was deemed devoid of merit, emphasizing the importance of procedural rectification and the specific circumstances of the case. en-us Wed, 18 Apr 2007 00:00:00 +0530 Tue, 15 Apr 2008 16:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2191 The Tribunal upheld the decision of the learned Commissioner (Appeals) to exonerate the respondent from duty-demand, interest payable, and penalty. The Tribunal considered the procedural lapse, small amount involved, and the infancy stage of the law, leading to a lenient view and affirming the exoneration. Additionally, the Tribunal found that the procedural lapse on the part of the assessee did not disentitle the respondent from relief, as subsequent compliance rectified the initial lapse. The Revenue's appeal was deemed devoid of merit, emphasizing the importance of procedural rectification and the specific circumstances of the case. Case-Laws Central Excise Wed, 18 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2191