https://www.taxtmi.com/caselaws?id=279003 The Tribunal allowed the appeal, finding that the appellant could not face double punishment for the same offense as the penalty had already been imposed by the Settlement Commission. The Tribunal considered the misuse of Area Based Exemption, penalty imposition, and the Settlement Commission's decision, emphasizing the principle of double jeopardy and concluding that there was no justification to uphold the impugned order. en-us Tue, 07 Nov 2017 00:00:00 +0530 Thu, 28 Feb 2019 06:57:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=279003 The Tribunal allowed the appeal, finding that the appellant could not face double punishment for the same offense as the penalty had already been imposed by the Settlement Commission. The Tribunal considered the misuse of Area Based Exemption, penalty imposition, and the Settlement Commission's decision, emphasizing the principle of double jeopardy and concluding that there was no justification to uphold the impugned order. Case-Laws Central Excise Tue, 07 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=279003