https://www.taxtmi.com/caselaws?id=332368 Voluntary payment of duty immediately after detection of non-accountal of goods justified leniency in penalty under Rule 25 read with Section 11AC. The tribunal held that such payment was not, by itself, an admission requiring full penalty, and that the quantum could be moderated in the interest of justice. Accordingly, the penalty on the appellant company was reduced and the personal penalty on the authorised signatory was also reduced. The duty-related benefit was not granted. en-us Fri, 12 Aug 2016 00:00:00 +0530 Thu, 15 Sep 2016 10:58:35 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=332368 Voluntary payment of duty immediately after detection of non-accountal of goods justified leniency in penalty under Rule 25 read with Section 11AC. The tribunal held that such payment was not, by itself, an admission requiring full penalty, and that the quantum could be moderated in the interest of justice. Accordingly, the penalty on the appellant company was reduced and the personal penalty on the authorised signatory was also reduced. The duty-related benefit was not granted. Case-Laws Central Excise Fri, 12 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=332368