https://www.taxtmi.com/caselaws?id=347582 The judgment criticizes the adjudicating authority for being lenient in imposing a penalty and not adequately considering the relevant rules and legal provisions. It highlights the consistent default in duty payment and attempted clearance of goods without proper documentation, emphasizing the need for a fair examination of facts. The court remands the matter for re-adjudication, stressing the importance of a comprehensive review and proper application of penalty provisions to deter law violations. en-us Wed, 09 Aug 2017 00:00:00 +0530 Mon, 30 Apr 2018 12:53:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347582 The judgment criticizes the adjudicating authority for being lenient in imposing a penalty and not adequately considering the relevant rules and legal provisions. It highlights the consistent default in duty payment and attempted clearance of goods without proper documentation, emphasizing the need for a fair examination of facts. The court remands the matter for re-adjudication, stressing the importance of a comprehensive review and proper application of penalty provisions to deter law violations. Case-Laws Central Excise Wed, 09 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347582