https://www.taxtmi.com/caselaws?id=351213 The Tribunal ruled in favor of the appellant, finding that the penalty imposed under Rule 25 for contravening Rule 8(3A) of the Central Excise Rules 2002 was unwarranted. The appellant had voluntarily paid the duty with interest before the issuance of the show-cause notice, rendering the penalty unjustified. Additionally, the Tribunal held that the Department's actions violated statutory provisions, including Section 11A(2) of the Act. Consequently, the impugned order was deemed legally unsustainable, and the appellant's appeal was allowed with consequential relief. en-us Tue, 04 Apr 2017 00:00:00 +0530 Wed, 22 Nov 2017 08:22:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351213 The Tribunal ruled in favor of the appellant, finding that the penalty imposed under Rule 25 for contravening Rule 8(3A) of the Central Excise Rules 2002 was unwarranted. The appellant had voluntarily paid the duty with interest before the issuance of the show-cause notice, rendering the penalty unjustified. Additionally, the Tribunal held that the Department's actions violated statutory provisions, including Section 11A(2) of the Act. Consequently, the impugned order was deemed legally unsustainable, and the appellant's appeal was allowed with consequential relief. Case-Laws Central Excise Tue, 04 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351213