https://www.taxtmi.com/caselaws?id=341301 The penalties imposed on the appellants under Rule 25 of the Central Excise Rules, 2002 were set aside as the goods were not held liable for confiscation and there was no mala-fide intent. The court found that penalties can only be imposed under Rule 25 if the goods are liable for confiscation and if the requirements of section 11AC of the Act are met. Since the goods were not held liable for confiscation and there was no mala-fide intent, the penalties were deemed not imposable. The appeals were allowed, and the impugned order was overturned. en-us Wed, 29 Mar 2017 00:00:00 +0530 Wed, 03 May 2017 10:40:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341301 The penalties imposed on the appellants under Rule 25 of the Central Excise Rules, 2002 were set aside as the goods were not held liable for confiscation and there was no mala-fide intent. The court found that penalties can only be imposed under Rule 25 if the goods are liable for confiscation and if the requirements of section 11AC of the Act are met. Since the goods were not held liable for confiscation and there was no mala-fide intent, the penalties were deemed not imposable. The appeals were allowed, and the impugned order was overturned. Case-Laws Central Excise Wed, 29 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341301