https://www.taxtmi.com/caselaws?id=364848 The Tribunal upheld the imposition of the penalty based on the duty payable, citing the lack of discretion for authorities to modify penalty amounts. Despite the duty being deposited before the show cause notice, the penalty was deemed justified under the compounding scheme rules. The Tribunal emphasized aligning penalties with duty liabilities and upheld the penalty without requiring proof of intent to evade duty or mens rea. Additionally, the Tribunal ruled that penalty orders issued after the repeal of rules without a saving clause were not legally sustainable, ultimately dismissing the appeal in favor of the department. en-us Tue, 17 Jul 2018 00:00:00 +0530 Mon, 06 Aug 2018 08:00:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=364848 The Tribunal upheld the imposition of the penalty based on the duty payable, citing the lack of discretion for authorities to modify penalty amounts. Despite the duty being deposited before the show cause notice, the penalty was deemed justified under the compounding scheme rules. The Tribunal emphasized aligning penalties with duty liabilities and upheld the penalty without requiring proof of intent to evade duty or mens rea. Additionally, the Tribunal ruled that penalty orders issued after the repeal of rules without a saving clause were not legally sustainable, ultimately dismissing the appeal in favor of the department. Case-Laws Central Excise Tue, 17 Jul 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=364848