Penalty for short-levy in excise: tiered liabilities apply based on evidentiary records and appellate modifications, with early payment relief. Tiered penalty provisions impose full-duty-equivalent penalty where omission results from fraud, collusion, wilful misstatement, suppression of facts or contravention with intent to evade; a reduced fixed penalty applies where specified records disclose omitted or short-paid duty, with a further reduction if duty and interest are paid promptly after assessment. Penalties and interest are automatically adjusted to reflect modifications made by appellate bodies, and payment obligations and timelines follow the appellate modification when amounts increase.