https://www.taxtmi.com/caselaws?id=341968 The Tribunal held that simultaneous penalties under Rule 25 of the Central Excise Rules, 2002, and Section 11AC of the Central Excise Act, 1944, cannot be imposed independently. It emphasized that penalties under Rule 25 require elements specified in Section 11AC, allowing only one penalty based on the circumstances. The appeal by Revenue was dismissed, ruling out dual penalties as unsupported by the Act and Rules. en-us Fri, 10 Mar 2017 00:00:00 +0530 Sat, 10 Feb 2018 11:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341968 The Tribunal held that simultaneous penalties under Rule 25 of the Central Excise Rules, 2002, and Section 11AC of the Central Excise Act, 1944, cannot be imposed independently. It emphasized that penalties under Rule 25 require elements specified in Section 11AC, allowing only one penalty based on the circumstances. The appeal by Revenue was dismissed, ruling out dual penalties as unsupported by the Act and Rules. Case-Laws Central Excise Fri, 10 Mar 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341968