https://www.taxtmi.com/caselaws?id=340102 The appellant, engaged in manufacturing pastries and cakes, cleared goods without proper transport documents and payment of Central Excise duty, leading to seizure of goods and vehicles. Despite later paying the duty liability of Rs. 2,28,609, the Tribunal upheld the imposition of penalty, interest, and confiscation of goods/vehicle. The Tribunal ruled that penalty and interest cannot be waived solely based on pre-payment of duty, affirming the legal correctness of the Commissioner(Appeals) decision and resulting in the dismissal of the appeal. The confiscation of goods and vehicles was also deemed lawful due to procedural irregularities in duty payment. en-us Thu, 23 Feb 2017 00:00:00 +0530 Wed, 22 Mar 2017 14:08:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=340102 The appellant, engaged in manufacturing pastries and cakes, cleared goods without proper transport documents and payment of Central Excise duty, leading to seizure of goods and vehicles. Despite later paying the duty liability of Rs. 2,28,609, the Tribunal upheld the imposition of penalty, interest, and confiscation of goods/vehicle. The Tribunal ruled that penalty and interest cannot be waived solely based on pre-payment of duty, affirming the legal correctness of the Commissioner(Appeals) decision and resulting in the dismissal of the appeal. The confiscation of goods and vehicles was also deemed lawful due to procedural irregularities in duty payment. Case-Laws Central Excise Thu, 23 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=340102