https://www.taxtmi.com/caselaws?id=347746 The appeal against the deletion of penalty under Rule 25 of the Central Excise Rules and the imposition of a penalty under Rule 27 was dismissed. The Tribunal upheld the decision to delete the penalty under Rule 25 and impose a penalty of 5000 under Rule 27. The appellant's argument that the penalty under Rule 25 should have been upheld was rejected, emphasizing the discretionary nature of Rule 25 and considering the prompt payment of duty with interest. The tax appeal was dismissed, leaving the question of law open for future consideration. en-us Thu, 24 Aug 2017 00:00:00 +0530 Mon, 11 Sep 2017 08:33:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347746 The appeal against the deletion of penalty under Rule 25 of the Central Excise Rules and the imposition of a penalty under Rule 27 was dismissed. The Tribunal upheld the decision to delete the penalty under Rule 25 and impose a penalty of 5000 under Rule 27. The appellant's argument that the penalty under Rule 25 should have been upheld was rejected, emphasizing the discretionary nature of Rule 25 and considering the prompt payment of duty with interest. The tax appeal was dismissed, leaving the question of law open for future consideration. Case-Laws Central Excise Thu, 24 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347746