https://www.taxtmi.com/caselaws?id=351944 The Tribunal set aside the penalty imposed under rule 15 of the CCR 2004 as the duty amount with interest was paid before the Show Cause Notice issuance. Regarding the benefit under notification No. 6/2002, discrepancies in certificate format were deemed insufficient to deny benefits, allowing for additional evidence. Allegations of clandestine clearance were refuted due to higher duty payment on invoiced quantities. The penalty on the Managing Director under rule 26 was also set aside due to lack of specific allegations. The case was remanded for addressing benefit denial under notification No. 6/2002, with penalties overturned based on legal considerations and lack of evidence. en-us Thu, 26 Oct 2017 00:00:00 +0530 Tue, 05 Dec 2017 07:53:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351944 The Tribunal set aside the penalty imposed under rule 15 of the CCR 2004 as the duty amount with interest was paid before the Show Cause Notice issuance. Regarding the benefit under notification No. 6/2002, discrepancies in certificate format were deemed insufficient to deny benefits, allowing for additional evidence. Allegations of clandestine clearance were refuted due to higher duty payment on invoiced quantities. The penalty on the Managing Director under rule 26 was also set aside due to lack of specific allegations. The case was remanded for addressing benefit denial under notification No. 6/2002, with penalties overturned based on legal considerations and lack of evidence. Case-Laws Central Excise Thu, 26 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351944