https://www.taxtmi.com/caselaws?id=346454 The Tribunal allowed the appeal of the appellant, a 100% EOU, in a case challenging the confirmation of duty demand but dropping of penalty under Section 173Q. The Tribunal found the impugned order unsustainable in law as it did not consider the relevant notifications and binding judicial precedents. Emphasizing the importance of considering relevant notifications and judicial precedents, the Tribunal set aside the impugned order and granted relief to the appellant, highlighting the principle that the assessee has the discretion to choose the more advantageous duty payment notification when multiple options are available. en-us Wed, 03 May 2017 00:00:00 +0530 Wed, 16 Aug 2017 08:27:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=346454 The Tribunal allowed the appeal of the appellant, a 100% EOU, in a case challenging the confirmation of duty demand but dropping of penalty under Section 173Q. The Tribunal found the impugned order unsustainable in law as it did not consider the relevant notifications and binding judicial precedents. Emphasizing the importance of considering relevant notifications and judicial precedents, the Tribunal set aside the impugned order and granted relief to the appellant, highlighting the principle that the assessee has the discretion to choose the more advantageous duty payment notification when multiple options are available. Case-Laws Central Excise Wed, 03 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=346454