https://www.taxtmi.com/caselaws?id=337622 Reduced penalty under Section 11AC of the Central Excise Act was available where the statutory conditions were met, so denial of the 25% option was inconsistent with the applicable legal position and the company was held entitled to that benefit. Confiscation of plant and machinery under Rule 173Q(2) required cogent supporting material, including a legally sustainable basis such as evidence justifying severe action, and the confiscation was set aside for want of such evidence. Personal penalty could not be imposed both on the partnership firm and on its partners for the same contravention without a legally sustainable basis, so the partners' penalties were set aside. en-us Wed, 31 Aug 2016 00:00:00 +0530 Fri, 13 Jan 2017 10:06:45 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=337622 Reduced penalty under Section 11AC of the Central Excise Act was available where the statutory conditions were met, so denial of the 25% option was inconsistent with the applicable legal position and the company was held entitled to that benefit. Confiscation of plant and machinery under Rule 173Q(2) required cogent supporting material, including a legally sustainable basis such as evidence justifying severe action, and the confiscation was set aside for want of such evidence. Personal penalty could not be imposed both on the partnership firm and on its partners for the same contravention without a legally sustainable basis, so the partners' penalties were set aside. Case-Laws Central Excise Wed, 31 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=337622