https://www.taxtmi.com/caselaws?id=334455 The Tribunal set aside penalties imposed under Rule 25 read with Section 11AC due to the absence of duty determination and insufficient evidence of fraudulent passing of duty credit. Penalties were imposed under Rule 27 for improper maintenance of statutory records and inter-mixing of grades, based on admissions made by the appellant and Director. The judgment emphasized the importance of proper investigation and evidence before imposing penalties in excise matters. en-us Fri, 04 Nov 2016 00:00:00 +0530 Wed, 31 Jan 2018 17:33:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=334455 The Tribunal set aside penalties imposed under Rule 25 read with Section 11AC due to the absence of duty determination and insufficient evidence of fraudulent passing of duty credit. Penalties were imposed under Rule 27 for improper maintenance of statutory records and inter-mixing of grades, based on admissions made by the appellant and Director. The judgment emphasized the importance of proper investigation and evidence before imposing penalties in excise matters. Case-Laws Central Excise Fri, 04 Nov 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=334455