https://www.taxtmi.com/forum/issue?id=114371 Both penalties under Rule 25 and Rule 27 should not be imposed for the same demand; refraining from invoking Rule 27 after applying Rule 25 is appropriate. Rule 25 is subject to the statutory limitation in Section 11AC and a penalty under Rule 25 must not exceed the duty found to be evaded. The penalty percentage was applied on the basis that the assessee satisfied the condition in Section 11AC(1)(d). en-us Sun, 02 Dec 2018 17:37:44 +0530 Thu, 23 Jan 2025 15:55:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=114371 Both penalties under Rule 25 and Rule 27 should not be imposed for the same demand; refraining from invoking Rule 27 after applying Rule 25 is appropriate. Rule 25 is subject to the statutory limitation in Section 11AC and a penalty under Rule 25 must not exceed the duty found to be evaded. The penalty percentage was applied on the basis that the assessee satisfied the condition in Section 11AC(1)(d). Discussion-Forum Central Excise Sun, 02 Dec 2018 17:37:44 +0530 https://www.taxtmi.com/forum/issue?id=114371