https://www.taxtmi.com/caselaws?id=190239 The Tribunal dismissed the Revenue's appeal regarding the imposition of a penalty under Rule 25 of the Central Excise Rules, 2002 for non-deposit of duty liability within the stipulated time frame. Despite the statutory violation, the absence of evidence implicating the respondent in fraudulent activities led to the penalty being deemed unjustified. The Tribunal emphasized that without proof of fraudulent intent, the penalty could not be upheld, ruling in favor of the respondent and dismissing the Revenue's appeal. en-us Fri, 11 Dec 2015 00:00:00 +0530 Thu, 09 Feb 2017 22:57:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=190239 The Tribunal dismissed the Revenue's appeal regarding the imposition of a penalty under Rule 25 of the Central Excise Rules, 2002 for non-deposit of duty liability within the stipulated time frame. Despite the statutory violation, the absence of evidence implicating the respondent in fraudulent activities led to the penalty being deemed unjustified. The Tribunal emphasized that without proof of fraudulent intent, the penalty could not be upheld, ruling in favor of the respondent and dismissing the Revenue's appeal. Case-Laws Central Excise Fri, 11 Dec 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=190239