https://www.taxtmi.com/caselaws?id=338048 The Tribunal allowed the appeals, setting aside the orders enhancing penalties under section 11AC of the act read with rule 25 of CER, 2002. The Tribunal held that as there was no confiscation of goods, a prerequisite for penalty imposition, the penalties imposed by the Commissioner (Appeals) were not justified. The appellants' argument that they rectified the duty payment upon notification by the Revenue and that no show cause notice was required as duty had been paid was accepted. Consequently, the appellants were relieved of the enhanced penalties in the penalty enhancement dispute. en-us Wed, 24 Aug 2016 00:00:00 +0530 Tue, 24 Jan 2017 08:34:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338048 The Tribunal allowed the appeals, setting aside the orders enhancing penalties under section 11AC of the act read with rule 25 of CER, 2002. The Tribunal held that as there was no confiscation of goods, a prerequisite for penalty imposition, the penalties imposed by the Commissioner (Appeals) were not justified. The appellants' argument that they rectified the duty payment upon notification by the Revenue and that no show cause notice was required as duty had been paid was accepted. Consequently, the appellants were relieved of the enhanced penalties in the penalty enhancement dispute. Case-Laws Central Excise Wed, 24 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338048