https://www.taxtmi.com/caselaws?id=34407 Equal penalty under Rule 25 of the Central Excise Rules, 2002 was found unjustified where the differential duty and interest had already been paid and the record did not show deliberate intent to evade duty. The duty default arose from budgetary changes, and the factual circumstances did not support a finding of suppression or wilful evasion. On those facts, the penalty was set aside and the appellate order was upheld. en-us Wed, 17 Dec 2008 00:00:00 +0530 Fri, 28 Aug 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34407 Equal penalty under Rule 25 of the Central Excise Rules, 2002 was found unjustified where the differential duty and interest had already been paid and the record did not show deliberate intent to evade duty. The duty default arose from budgetary changes, and the factual circumstances did not support a finding of suppression or wilful evasion. On those facts, the penalty was set aside and the appellate order was upheld. Case-Laws Central Excise Wed, 17 Dec 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34407