https://www.taxtmi.com/caselaws?id=352227 The Tribunal upheld the decision of the Commissioner (Appeals) to delete the penalty imposed under rule 15 of CCR 2004, as there was no deliberate defiance of the law or intention to evade duty payment found in the appellant's actions. The case emphasized the significance of regular tax compliance and disclosure of affairs in excise duty matters. The appeal filed by the revenue was dismissed, and the penalty deletion was upheld. en-us Tue, 17 Oct 2017 00:00:00 +0530 Mon, 11 Dec 2017 07:42:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=352227 The Tribunal upheld the decision of the Commissioner (Appeals) to delete the penalty imposed under rule 15 of CCR 2004, as there was no deliberate defiance of the law or intention to evade duty payment found in the appellant's actions. The case emphasized the significance of regular tax compliance and disclosure of affairs in excise duty matters. The appeal filed by the revenue was dismissed, and the penalty deletion was upheld. Case-Laws Central Excise Tue, 17 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=352227