https://www.taxtmi.com/caselaws?id=193794 Pecuniary jurisdiction may limit Tribunal consideration of low-quantum duty demands where adjudication is treated as unproductive in light of judicial workload, resulting in dismissal of the duty-demand component. Classification disputes requiring legal interpretation may support discretionary waiver of penalty, because the liability arises from an interpretative issue rather than a straightforward contravention. The stated outcome separates the duty demand from the penalty: the demand is not entertained on pecuniary-jurisdiction grounds, while the penalty is waived. en-us Wed, 04 Jan 2017 00:00:00 +0530 Sat, 19 Aug 2017 08:13:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=193794 Pecuniary jurisdiction may limit Tribunal consideration of low-quantum duty demands where adjudication is treated as unproductive in light of judicial workload, resulting in dismissal of the duty-demand component. Classification disputes requiring legal interpretation may support discretionary waiver of penalty, because the liability arises from an interpretative issue rather than a straightforward contravention. The stated outcome separates the duty demand from the penalty: the demand is not entertained on pecuniary-jurisdiction grounds, while the penalty is waived. Case-Laws Central Excise Wed, 04 Jan 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=193794