https://www.taxtmi.com/caselaws?id=53575 The Appellate Tribunal CESTAT, New Delhi upheld the imposition of penalty on a company for clearing gutkha without paying Central Excise duty under Rule 25(1)(a) of the Central Excise Rules, 2002. The company had paid duty before the show cause notice was issued, but the Tribunal emphasized that penalty is mandatory in such cases, citing relevant case law. The penalty on the Managing Director was reduced to Rs. 5,000. The appeals were disposed of with the company being liable for the penalty despite paying the duty belatedly. en-us Tue, 30 Nov 2004 00:00:00 +0530 Thu, 14 Oct 2010 10:45:26 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53575 The Appellate Tribunal CESTAT, New Delhi upheld the imposition of penalty on a company for clearing gutkha without paying Central Excise duty under Rule 25(1)(a) of the Central Excise Rules, 2002. The company had paid duty before the show cause notice was issued, but the Tribunal emphasized that penalty is mandatory in such cases, citing relevant case law. The penalty on the Managing Director was reduced to Rs. 5,000. The appeals were disposed of with the company being liable for the penalty despite paying the duty belatedly. Case-Laws Central Excise Tue, 30 Nov 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53575