https://www.taxtmi.com/caselaws?id=760861 The Tribunal allowed the appeal, setting aside the impugned order by the Commissioner (Appeals) and reinstating the refund sanction by the Assistant Commissioner. The Tribunal clarified that even without explicit mention of the 25% penalty reduction in its order, compliance with payment conditions entitles the appellant to the reduced penalty. The decision was pronounced in open court on 28/10/2024. en-us Mon, 28 Oct 2024 00:00:00 +0530 Tue, 29 Oct 2024 09:00:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760861 The Tribunal allowed the appeal, setting aside the impugned order by the Commissioner (Appeals) and reinstating the refund sanction by the Assistant Commissioner. The Tribunal clarified that even without explicit mention of the 25% penalty reduction in its order, compliance with payment conditions entitles the appellant to the reduced penalty. The decision was pronounced in open court on 28/10/2024. Case-Laws Central Excise Mon, 28 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760861