https://www.taxtmi.com/caselaws?id=3734 The Tribunal set aside the Commissioner's decision to reduce the penalty under Rule 25 of the Central Excise Rules, 2002 from Rs. 10,000 to Rs. 4,000, reinstating the original penalty amount. The Tribunal emphasized that the penalty should not be less than the duty amount or Rs. 10,000, whichever is greater, as per Rule 25. This case highlights the significance of adhering to statutory penalty requirements and maintaining consistency in penalty impositions in excise matters to ensure effective deterrence against non-compliance. en-us Mon, 15 Oct 2007 00:00:00 +0530 Fri, 25 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3734 The Tribunal set aside the Commissioner's decision to reduce the penalty under Rule 25 of the Central Excise Rules, 2002 from Rs. 10,000 to Rs. 4,000, reinstating the original penalty amount. The Tribunal emphasized that the penalty should not be less than the duty amount or Rs. 10,000, whichever is greater, as per Rule 25. This case highlights the significance of adhering to statutory penalty requirements and maintaining consistency in penalty impositions in excise matters to ensure effective deterrence against non-compliance. Case-Laws Central Excise Mon, 15 Oct 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3734