https://www.taxtmi.com/caselaws?id=51951 The Tribunal allowed the appellants' appeal seeking waiver of pre-deposit of mandatory penalty and personal penalty for allegedly destroying Hydrochloric Acid without paying excise duty. The appellants paid the duty upon notification, rendering the penalty post-payment unjustifiable. Citing legal precedents, including Amritsar Crown Cap P. Ltd v. CCE, the Tribunal found in favor of the appellants, setting aside the penalty under Section 11AC of the Central Excise Act, 1944, and Rule 173Q of the Central Excise Rules. The appeals were allowed, and stay applications disposed of accordingly. en-us Mon, 16 Jun 2003 00:00:00 +0530 Wed, 29 Sep 2010 13:52:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51951 The Tribunal allowed the appellants' appeal seeking waiver of pre-deposit of mandatory penalty and personal penalty for allegedly destroying Hydrochloric Acid without paying excise duty. The appellants paid the duty upon notification, rendering the penalty post-payment unjustifiable. Citing legal precedents, including Amritsar Crown Cap P. Ltd v. CCE, the Tribunal found in favor of the appellants, setting aside the penalty under Section 11AC of the Central Excise Act, 1944, and Rule 173Q of the Central Excise Rules. The appeals were allowed, and stay applications disposed of accordingly. Case-Laws Central Excise Mon, 16 Jun 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51951