https://www.taxtmi.com/caselaws?id=3206 Personal penalty was held not exigible where duty had been confirmed on fuel used in the manufacture of electricity, because an identical factual issue had earlier been decided with the duty demand upheld but the personal penalty set aside as unwarranted. Applying that parity, the Tribunal found no justification for imposing penalty on the respondent, and the Revenue's appeal for such penalty failed. en-us Mon, 28 Jan 2008 00:00:00 +0530 Thu, 19 May 2022 16:21:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3206 Personal penalty was held not exigible where duty had been confirmed on fuel used in the manufacture of electricity, because an identical factual issue had earlier been decided with the duty demand upheld but the personal penalty set aside as unwarranted. Applying that parity, the Tribunal found no justification for imposing penalty on the respondent, and the Revenue's appeal for such penalty failed. Case-Laws Central Excise Mon, 28 Jan 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3206