https://www.taxtmi.com/caselaws?id=381602 The appeal was disposed of with modifications to the confirmation of interest and the imposition of penalty. The duty liability was reduced to &8377;97,749 from the initial amount, impacting interest and penalty. The dissolution of the partnership firm led to the appellant's liability for the differential duty. Interest liability was deemed non-existent, and penalty imposition under section 11AC was set aside due to a discrepancy in goods classification. The final decision considered various factors, including classification, duty liability, partnership dissolution, interest, and penalty. en-us Fri, 03 May 2019 00:00:00 +0530 Mon, 26 Aug 2019 16:06:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=381602 The appeal was disposed of with modifications to the confirmation of interest and the imposition of penalty. The duty liability was reduced to &8377;97,749 from the initial amount, impacting interest and penalty. The dissolution of the partnership firm led to the appellant's liability for the differential duty. Interest liability was deemed non-existent, and penalty imposition under section 11AC was set aside due to a discrepancy in goods classification. The final decision considered various factors, including classification, duty liability, partnership dissolution, interest, and penalty. Case-Laws Central Excise Fri, 03 May 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=381602