https://www.taxtmi.com/caselaws?id=382418 The appeal challenging the findings and penalties imposed on M/s. Emkaay Engineering Works for improper accounting and clearance of goods without payment of duty was allowed. The discrepancies observed in their operations led to demands, interest, and penalties confirmed by the original authority and Commissioner (Appeals). The matter was remanded to the original authority for reconsideration due to contested issues regarding the quantity of goods declared. The imposition of an additional penalty on the proprietor was deemed unwarranted, and reassessment of penalties was directed, considering reduced penalty provisions. en-us Mon, 01 Jul 2019 00:00:00 +0530 Wed, 03 Jul 2019 08:08:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=382418 The appeal challenging the findings and penalties imposed on M/s. Emkaay Engineering Works for improper accounting and clearance of goods without payment of duty was allowed. The discrepancies observed in their operations led to demands, interest, and penalties confirmed by the original authority and Commissioner (Appeals). The matter was remanded to the original authority for reconsideration due to contested issues regarding the quantity of goods declared. The imposition of an additional penalty on the proprietor was deemed unwarranted, and reassessment of penalties was directed, considering reduced penalty provisions. Case-Laws Central Excise Mon, 01 Jul 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=382418