https://www.taxtmi.com/caselaws?id=377019 The Tribunal ruled in favor of the appellants in the appeal against the penalty imposed under Rule 25 of the Central Excise Rules, 2002. It was found that the appellants, suppliers of scrap, had correctly cleared the goods under exemption notifications, and any failure to meet eligibility criteria for exemption was attributed to the manufacturer, M/s. Senor Metal Pvt. Limited. As the appellants had followed procedures and were not involved in duty evasion, the penalties were deemed unjustified. The Tribunal set aside the penalties, emphasizing the innocence of the appellants in the matter. en-us Mon, 04 Feb 2019 00:00:00 +0530 Wed, 20 Mar 2019 08:45:21 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377019 The Tribunal ruled in favor of the appellants in the appeal against the penalty imposed under Rule 25 of the Central Excise Rules, 2002. It was found that the appellants, suppliers of scrap, had correctly cleared the goods under exemption notifications, and any failure to meet eligibility criteria for exemption was attributed to the manufacturer, M/s. Senor Metal Pvt. Limited. As the appellants had followed procedures and were not involved in duty evasion, the penalties were deemed unjustified. The Tribunal set aside the penalties, emphasizing the innocence of the appellants in the matter. Case-Laws Central Excise Mon, 04 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377019