https://www.taxtmi.com/caselaws?id=353750 The Commissioner upheld the decision to drop proceedings proposed in Show-Cause Notice 15/2011, supporting the grounds for not imposing penalties under Rule 25 and 27 of the Central Excise Rules. The case involved clearance of excisable goods without proper invoices and failure to file statutory ER-1 returns. The Commissioner acknowledged the assessee's bona fide actions in not paying duty to the Government, as the duty amount was paid under protest and promptly appropriated. The judgment emphasized the genuine intentions of the assessee in paying the duty amount, leading to the dismissal of both appeals by the Revenue. en-us Mon, 08 Jan 2018 00:00:00 +0530 Thu, 11 Jan 2018 08:30:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353750 The Commissioner upheld the decision to drop proceedings proposed in Show-Cause Notice 15/2011, supporting the grounds for not imposing penalties under Rule 25 and 27 of the Central Excise Rules. The case involved clearance of excisable goods without proper invoices and failure to file statutory ER-1 returns. The Commissioner acknowledged the assessee's bona fide actions in not paying duty to the Government, as the duty amount was paid under protest and promptly appropriated. The judgment emphasized the genuine intentions of the assessee in paying the duty amount, leading to the dismissal of both appeals by the Revenue. Case-Laws Central Excise Mon, 08 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353750