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1. Levy of penalty - Applicability of the substituted rule for imposition of penalty - The Supreme Court sided with the appellant, holding that the substituted rule from...

2. Levy of GST on the penalty levied in the disciplinary proceedings - the penalty imposed, under Rule 7(b) (xiv) of the Code in a disciplinary proceedings initiated...

3. Imposition of penalty u/s 209A of the erstwhile Central Excise Rules 1944 in remand proceedings - The order of dropping penalty was never challenged in any subsequent...

4. The case involved a challenge to penalty orders u/ss 271D and 271E before the Appellate Tribunal. The issue revolved around the reassessment proceedings being quashed,...

5. Penalty proceedings u/s 271(1)(c) - Failure of the assessee to explain the source of cash deposit in the bank account - burden of proof - The ITAT acknowledged the...

6. Proceedings against importer when the sole proprietor of M/s Ganpati Enterprises had expired - mis -declaration and short payment of duty - imposition of penalty on...

7. Imposition of penalty - If the proceedings of demand of duty and confiscation were made against main party and the same being dropped, subsequent parties are also not...

8. Penalty u/s 271(1)(c) was levied by the Assessing Officer solely based on the order of the Income Tax Settlement Commission withdrawing immunity from penalty and...

9. Demand of excise duty and penalty – recovery of dues from the auction purchaser unit in terms of Rule 230(2) of the Central Excise Rules, 1944 - recovery proceedings dropped - HC

10. Disciplinary proceedings against the customs officer (Inspector) - delay in the proceedings - decided in favor of officer - HC

11. The High Court held that once a proper officer initiates proceedings on a subject matter under the Central Goods and Services Tax Act, 2017 (CGST Act) or the Haryana...

12. Monetary limit for filing of appeal by revenue in case of penalty - Penalty u/s 271(1)(c) on bogus purchases - Quantum proceedings and penalty proceedings are...

13. Levy of penalty - taking CENVAT Credit irregularly - it is the contention of the Assessee that there is some element of discretion available in the adjudicating officer...

14. Levy of penalty u/s 25(1) of the Central Excise Rules, 2002 - evasion of duty - The imposition of penalty on both the appellants is un-called for - since Appellant No.1,...

15. Penalty under Rule 25 of the Central Excise Rules, 2002 - Contravention of Rule 8(3A) - penalty under Rule 25 is not permissible, but penalty under Rule 27 is to be imposed - AT