https://www.taxtmi.com/caselaws?id=443942 The Tribunal found that penalties under certain sections and rules for delayed payment of excise duty and use of cenvat credit during the default period were not sustainable due to lack of intent to evade payment. However, a penalty under Rule 27 of Central Excise Rules, 2002 was upheld for delayed duty payment and late filing of returns. The appeal was partly allowed, modifying the impugned order accordingly. en-us Wed, 04 Oct 2023 00:00:00 +0530 Fri, 06 Oct 2023 08:16:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=443942 The Tribunal found that penalties under certain sections and rules for delayed payment of excise duty and use of cenvat credit during the default period were not sustainable due to lack of intent to evade payment. However, a penalty under Rule 27 of Central Excise Rules, 2002 was upheld for delayed duty payment and late filing of returns. The appeal was partly allowed, modifying the impugned order accordingly. Case-Laws Central Excise Wed, 04 Oct 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=443942