https://www.taxtmi.com/caselaws?id=326858 The appellant successfully argued against duty liability, confiscation, redemption fine, and penalties in a case involving allegations of unaccounted goods clearance and unmachined rough carbon steel castings. The court accepted the appellant's explanation attributing the lapses to the absence of the Excise Clerk, finding no evidence of intentional duty evasion. Consequently, no duty levy was imposed as the appellant had already paid the duty, and penalties were deemed unwarranted. The firm's appeal was allowed, with no financial penalties imposed, and the partner's appeal was also successful, avoiding any penalties. en-us Thu, 24 Mar 2016 00:00:00 +0530 Wed, 27 Apr 2016 10:06:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=326858 The appellant successfully argued against duty liability, confiscation, redemption fine, and penalties in a case involving allegations of unaccounted goods clearance and unmachined rough carbon steel castings. The court accepted the appellant's explanation attributing the lapses to the absence of the Excise Clerk, finding no evidence of intentional duty evasion. Consequently, no duty levy was imposed as the appellant had already paid the duty, and penalties were deemed unwarranted. The firm's appeal was allowed, with no financial penalties imposed, and the partner's appeal was also successful, avoiding any penalties. Case-Laws Central Excise Thu, 24 Mar 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=326858