https://www.taxtmi.com/caselaws?id=343215 The Tribunal dismissed the Revenue's appeal in a case involving improper accounting and non-payment of Central Excise duty on Gutka. The Commissioner (Appeals) upheld duty demand and penalties but set aside confiscation of goods and penalties on the Director. The Tribunal held that proceedings conclude upon full payment of duty, interest, and penalty, in line with the legislative intent to expedite dispute resolution. The decision aligned with previous rulings, emphasizing that all related proceedings end upon full payment, as seen in Raman Gandhi vs. CCE, Delhi. en-us Thu, 18 May 2017 00:00:00 +0530 Mon, 29 May 2017 17:58:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343215 The Tribunal dismissed the Revenue's appeal in a case involving improper accounting and non-payment of Central Excise duty on Gutka. The Commissioner (Appeals) upheld duty demand and penalties but set aside confiscation of goods and penalties on the Director. The Tribunal held that proceedings conclude upon full payment of duty, interest, and penalty, in line with the legislative intent to expedite dispute resolution. The decision aligned with previous rulings, emphasizing that all related proceedings end upon full payment, as seen in Raman Gandhi vs. CCE, Delhi. Case-Laws Central Excise Thu, 18 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343215