https://www.taxtmi.com/caselaws?id=369881 The appeal challenged the penalty imposed under Rule 25 of the Central Excise Rules, 2002. The Tribunal confirmed a penalty of Rs. 5,00,000 without providing reasons for its decision. The Tribunal should have proven that the assessee contravened the rules with intent to evade duty to justify the penalty. However, no such allegation was made against the appellant. The Tribunal's failure to explain the basis for imposing the penalty was a critical flaw in the decision. The appeal was allowed, and the penalty under Rule 25 was set aside. en-us Fri, 12 Oct 2018 00:00:00 +0530 Fri, 05 Apr 2019 14:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=369881 The appeal challenged the penalty imposed under Rule 25 of the Central Excise Rules, 2002. The Tribunal confirmed a penalty of Rs. 5,00,000 without providing reasons for its decision. The Tribunal should have proven that the assessee contravened the rules with intent to evade duty to justify the penalty. However, no such allegation was made against the appellant. The Tribunal's failure to explain the basis for imposing the penalty was a critical flaw in the decision. The appeal was allowed, and the penalty under Rule 25 was set aside. Case-Laws Central Excise Fri, 12 Oct 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=369881