https://www.taxtmi.com/caselaws?id=53070 The Appellate Tribunal CESTAT, Mumbai upheld the decision of the first appellate authority and dismissed the department's appeal regarding a penalty imposed on a party for delayed payment of duty. The penalty was deemed unjust as interest had already been paid for the delay, and imposing two penalties for the same offense was considered impermissible. en-us Fri, 02 Apr 2004 00:00:00 +0530 Sat, 09 Oct 2010 14:25:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53070 The Appellate Tribunal CESTAT, Mumbai upheld the decision of the first appellate authority and dismissed the department's appeal regarding a penalty imposed on a party for delayed payment of duty. The penalty was deemed unjust as interest had already been paid for the delay, and imposing two penalties for the same offense was considered impermissible. Case-Laws Central Excise Fri, 02 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53070