https://www.taxtmi.com/caselaws?id=347042 The tribunal set aside the penalty imposed under Rule 25(1) of the Central Excise Rules, 2002, for delayed payment of duty by the appellant. The tribunal found that the delay in payment was not intentional evasion but rather a delay in compliance. Emphasizing the absence of intent to evade duty and the lack of conditions for penalty invocation under Section 11AC of the Central Excise Act, the tribunal ruled in favor of the appellant, allowing the appeal and overturning the penalty. en-us Tue, 23 May 2017 00:00:00 +0530 Mon, 28 Aug 2017 09:59:25 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347042 The tribunal set aside the penalty imposed under Rule 25(1) of the Central Excise Rules, 2002, for delayed payment of duty by the appellant. The tribunal found that the delay in payment was not intentional evasion but rather a delay in compliance. Emphasizing the absence of intent to evade duty and the lack of conditions for penalty invocation under Section 11AC of the Central Excise Act, the tribunal ruled in favor of the appellant, allowing the appeal and overturning the penalty. Case-Laws Central Excise Tue, 23 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347042