https://www.taxtmi.com/caselaws?id=331919 The Tribunal upheld the decision of the first appellate authority to set aside the penalty imposed on the respondent for belated payment of duty under Rule 8 of the Central Excise Rules, 1944. The Tribunal considered the respondent's timely payment of duty liability and interest before the show-cause notice was issued, concluding that there was no intention to evade duty. Despite some erroneous reasoning, the Tribunal found the decision to be correct and rejected the appeal, affirming the order that set aside the penalty. en-us Wed, 03 Aug 2016 00:00:00 +0530 Wed, 02 Nov 2016 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331919 The Tribunal upheld the decision of the first appellate authority to set aside the penalty imposed on the respondent for belated payment of duty under Rule 8 of the Central Excise Rules, 1944. The Tribunal considered the respondent's timely payment of duty liability and interest before the show-cause notice was issued, concluding that there was no intention to evade duty. Despite some erroneous reasoning, the Tribunal found the decision to be correct and rejected the appeal, affirming the order that set aside the penalty. Case-Laws Central Excise Wed, 03 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331919