https://www.taxtmi.com/caselaws?id=52239 The appeal was dismissed by the Tribunal, upholding the Commissioner (Appeals) decision to reduce the penalty imposed on the appellant for non-payment of duty on scrap arising during manufacturing. The Tribunal emphasized that the appellant's substantial annual duty payments did not exempt them from paying duty in proportion to the duty already paid. Paying duty only after being caught by the department was deemed unjustified, and the Tribunal concluded that previous decisions did not support the appellant's argument that paying duty before notice issuance prevents penalty imposition. en-us Fri, 24 Jan 2003 00:00:00 +0530 Mon, 04 Oct 2010 13:25:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52239 The appeal was dismissed by the Tribunal, upholding the Commissioner (Appeals) decision to reduce the penalty imposed on the appellant for non-payment of duty on scrap arising during manufacturing. The Tribunal emphasized that the appellant's substantial annual duty payments did not exempt them from paying duty in proportion to the duty already paid. Paying duty only after being caught by the department was deemed unjustified, and the Tribunal concluded that previous decisions did not support the appellant's argument that paying duty before notice issuance prevents penalty imposition. Case-Laws Central Excise Fri, 24 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52239