https://www.taxtmi.com/caselaws?id=52232 The Tribunal allowed the appeal of a re-rolling mill with an induction furnace against the imposition of a penalty for non-payment of duty. The Commissioner's order, which confirmed the duty demand but had contradictions regarding advance duty payment and penalty imposition, was set aside. The Tribunal relied on a previous decision and Board circulars to determine that duty payment in advance was not mandatory for abatement periods. The absence of a specific provision requiring advance duty payment for abatement led to the conclusion that the appellant should be granted abatement without pre-payment, resulting in the penalty being overturned. en-us Thu, 24 Apr 2003 00:00:00 +0530 Mon, 04 Oct 2010 13:15:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52232 The Tribunal allowed the appeal of a re-rolling mill with an induction furnace against the imposition of a penalty for non-payment of duty. The Commissioner's order, which confirmed the duty demand but had contradictions regarding advance duty payment and penalty imposition, was set aside. The Tribunal relied on a previous decision and Board circulars to determine that duty payment in advance was not mandatory for abatement periods. The absence of a specific provision requiring advance duty payment for abatement led to the conclusion that the appellant should be granted abatement without pre-payment, resulting in the penalty being overturned. Case-Laws Central Excise Thu, 24 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52232