https://www.taxtmi.com/caselaws?id=780784 CESTAT (New Delhi) held that penalties under Rule 25 are subject to section 11AC, so an assessee already penalized under section 11AC(1)(d) cannot be penalized again under Rule 25; the appellant's section 11AC penalty having been paid, no further Rule 25 penalty could be imposed. Confiscation under Rule 25 was unjustified on the facts and lacked proper exercise of discretion. Penalty proceedings against the directors under Rule 26 likewise concluded by virtue of the proviso. The impugned order was set aside and all three appeals allowed. en-us Tue, 04 Nov 2025 00:00:00 +0530 Thu, 06 Nov 2025 08:47:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=780784 CESTAT (New Delhi) held that penalties under Rule 25 are subject to section 11AC, so an assessee already penalized under section 11AC(1)(d) cannot be penalized again under Rule 25; the appellant's section 11AC penalty having been paid, no further Rule 25 penalty could be imposed. Confiscation under Rule 25 was unjustified on the facts and lacked proper exercise of discretion. Penalty proceedings against the directors under Rule 26 likewise concluded by virtue of the proviso. The impugned order was set aside and all three appeals allowed. Case-Laws Central Excise Tue, 04 Nov 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=780784