https://www.taxtmi.com/caselaws?id=343937 The Tribunal found that the appellants unknowingly procured non-duty paid raw coal but lacked intent to evade duties. While confiscation was upheld, penalties were deemed unwarranted due to the appellants' lack of knowledge. The Tribunal directed the Adjudicating Authority to offer the option of fines under Section 34 of the Central Excise Act, 1944, in place of confiscation. Penalties were set aside, and the appeals were disposed of accordingly. en-us Thu, 25 May 2017 00:00:00 +0530 Mon, 05 Jun 2017 07:12:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343937 The Tribunal found that the appellants unknowingly procured non-duty paid raw coal but lacked intent to evade duties. While confiscation was upheld, penalties were deemed unwarranted due to the appellants' lack of knowledge. The Tribunal directed the Adjudicating Authority to offer the option of fines under Section 34 of the Central Excise Act, 1944, in place of confiscation. Penalties were set aside, and the appeals were disposed of accordingly. Case-Laws Central Excise Thu, 25 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343937