2008 (1) TMI 296 - DELHI HIGH COURT

Clearance of goods (gutka) without payment of duty – duty paid before SCN issued – hence assessee is liable to pay only 25% of duty as penalty, not 50% - tribunal was not correct in law in upholding the imposition of 100% penalty on the Assessee in terms of Section 11 AC - Since the statutory authorities have themselves acted illegally and contrary to the first proviso to Section 11AC, the Assessee cannot be faulted for challenging the order passed by the Assistant Commissioner