https://www.taxtmi.com/caselaws?id=350339 The Tribunal upheld the imposition of penalties for deliberate duty evasion under the Central Excise Act, 1944. It clarified that paying 25% of duty before receiving a show-cause notice does not automatically prevent a penalty equal to the duty amount. Emphasizing the need for evidence of deliberate intention to evade duty, the Tribunal highlighted that concessions in penalties are not granted in cases of intentional evasion. The decision underscored the importance of objective criteria and evidence to justify recorded quantities of goods, ultimately dismissing all appeals due to deliberate evasion involving unaccounted finished goods and abnormal discrepancies in the manufacturing process. en-us Wed, 16 Aug 2017 00:00:00 +0530 Sat, 04 Nov 2017 08:34:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=350339 The Tribunal upheld the imposition of penalties for deliberate duty evasion under the Central Excise Act, 1944. It clarified that paying 25% of duty before receiving a show-cause notice does not automatically prevent a penalty equal to the duty amount. Emphasizing the need for evidence of deliberate intention to evade duty, the Tribunal highlighted that concessions in penalties are not granted in cases of intentional evasion. The decision underscored the importance of objective criteria and evidence to justify recorded quantities of goods, ultimately dismissing all appeals due to deliberate evasion involving unaccounted finished goods and abnormal discrepancies in the manufacturing process. Case-Laws Central Excise Wed, 16 Aug 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=350339