https://www.taxtmi.com/caselaws?id=357343 The Tribunal partially allowed the appeals against the Order-in-Appeal, concerning waiver of interest and penalty for delay in payment of differential duty. While interest was confirmed, the penalty under Rule 25 of the Central Excise Rules, 2002 was set aside. The Tribunal found no malafide intention in the appellant's actions, noting the payment of differential duty was voluntary due to sales through depot/consignment agency. The decision emphasized the difference between delay in payment and duty evasion, resulting in the modification of the penalties imposed. en-us Wed, 24 Jan 2018 00:00:00 +0530 Thu, 22 Mar 2018 08:34:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=357343 The Tribunal partially allowed the appeals against the Order-in-Appeal, concerning waiver of interest and penalty for delay in payment of differential duty. While interest was confirmed, the penalty under Rule 25 of the Central Excise Rules, 2002 was set aside. The Tribunal found no malafide intention in the appellant's actions, noting the payment of differential duty was voluntary due to sales through depot/consignment agency. The decision emphasized the difference between delay in payment and duty evasion, resulting in the modification of the penalties imposed. Case-Laws Central Excise Wed, 24 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=357343