https://www.taxtmi.com/caselaws?id=300055 The Tribunal allowed the appeals, emphasizing the recurring nature of the valuation issue of excisable goods and the inconsistency in imposing penalties. It found no justification for penalties against the appellant, especially given the settlement of the main party under the Sabka Vishwas Scheme, highlighting the absence of personal gain and the scheme's spirit. The Tribunal ruled in favor of the appellants, noting the lack of mala fides and the varying stances on penalties by different adjudicating authorities. en-us Wed, 17 Mar 2021 00:00:00 +0530 Tue, 11 Jan 2022 08:34:38 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=300055 The Tribunal allowed the appeals, emphasizing the recurring nature of the valuation issue of excisable goods and the inconsistency in imposing penalties. It found no justification for penalties against the appellant, especially given the settlement of the main party under the Sabka Vishwas Scheme, highlighting the absence of personal gain and the scheme's spirit. The Tribunal ruled in favor of the appellants, noting the lack of mala fides and the varying stances on penalties by different adjudicating authorities. Case-Laws Central Excise Wed, 17 Mar 2021 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=300055