https://www.taxtmi.com/caselaws?id=51799 Penalty is unsustainable where the duty demand has been dropped for no short-levy and no contravention of the Act or Rules is found. The analysis states that, once the demand itself was not pursued and no statutory or procedural breach was recorded, absence of prior departmental permission alone could not provide an independent legal basis for penalty. The penalty was therefore set aside in favour of the assessee. en-us Mon, 16 Dec 2002 00:00:00 +0530 Tue, 28 Sep 2010 14:43:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51799 Penalty is unsustainable where the duty demand has been dropped for no short-levy and no contravention of the Act or Rules is found. The analysis states that, once the demand itself was not pursued and no statutory or procedural breach was recorded, absence of prior departmental permission alone could not provide an independent legal basis for penalty. The penalty was therefore set aside in favour of the assessee. Case-Laws Central Excise Mon, 16 Dec 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51799