https://www.taxtmi.com/caselaws?id=353631 The appeal was filed against fines and penalties imposed for nonpayment of Clean Energy Cess on seized coal. The appellant, a purchaser, claimed innocence and denied collusion with the supplier. However, the Commissioner found the appellant received coal without proper documentation, failed to ensure duty payment, and neglected tax compliance. The confiscation of goods, redemption fine, and penalties were upheld due to the appellant's lack of diligence in verifying duty payments and ignorance of tax laws. The Commissioner deemed the penalties justified, leading to the rejection of the appeal and affirming the lower authority's decision on fines, penalties, and confiscation. en-us Fri, 29 Dec 2017 00:00:00 +0530 Tue, 09 Jan 2018 08:15:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353631 The appeal was filed against fines and penalties imposed for nonpayment of Clean Energy Cess on seized coal. The appellant, a purchaser, claimed innocence and denied collusion with the supplier. However, the Commissioner found the appellant received coal without proper documentation, failed to ensure duty payment, and neglected tax compliance. The confiscation of goods, redemption fine, and penalties were upheld due to the appellant's lack of diligence in verifying duty payments and ignorance of tax laws. The Commissioner deemed the penalties justified, leading to the rejection of the appeal and affirming the lower authority's decision on fines, penalties, and confiscation. Case-Laws Central Excise Fri, 29 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353631