https://www.taxtmi.com/caselaws?id=789877 Duty and interest already paid must be appropriated against the adjudicated liability, so no further recovery can be made for the same amount once the payment is taken into account. Penalty under Rule 25 of the Central Excise Rules, 2002 may still be sustained where the recorded contravention attracts that provision, including cases involving intent to evade duty, and the fact that a separate penalty under Section 11AC was not sustained does not by itself unsettle Rule 25 relief. The commentary therefore treats the confirmed demand as sustained, with payment adjustment allowed and the Rule 25 penalty maintained. en-us Mon, 13 Apr 2026 00:00:00 +0530 Thu, 16 Apr 2026 08:34:11 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=789877 Duty and interest already paid must be appropriated against the adjudicated liability, so no further recovery can be made for the same amount once the payment is taken into account. Penalty under Rule 25 of the Central Excise Rules, 2002 may still be sustained where the recorded contravention attracts that provision, including cases involving intent to evade duty, and the fact that a separate penalty under Section 11AC was not sustained does not by itself unsettle Rule 25 relief. The commentary therefore treats the confirmed demand as sustained, with payment adjustment allowed and the Rule 25 penalty maintained. Case-Laws Central Excise Mon, 13 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=789877