https://www.taxtmi.com/caselaws?id=311438 Issue concerns waiver of penalty arising from an impugned excise order. The Division Bench's prior decision in a connected appeal was applied as binding precedent, the legal reasoning favouring the revenue on the substantial question of law. Relying on that precedent, the High Court allowed the present appeal and answered the substantial question of law in favour of the revenue, resulting in denial of relief predicated on waiver of penalty. The operative effect is application of appellate precedent to resolve the substantial question against the party seeking penalty waiver. en-us Fri, 24 Feb 2023 00:00:00 +0530 Wed, 21 Jan 2026 13:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=311438 Issue concerns waiver of penalty arising from an impugned excise order. The Division Bench's prior decision in a connected appeal was applied as binding precedent, the legal reasoning favouring the revenue on the substantial question of law. Relying on that precedent, the High Court allowed the present appeal and answered the substantial question of law in favour of the revenue, resulting in denial of relief predicated on waiver of penalty. The operative effect is application of appellate precedent to resolve the substantial question against the party seeking penalty waiver. Case-Laws Central Excise Fri, 24 Feb 2023 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=311438