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of <h1>CESTAT Chennai: Penalty for late duty payment under compounded levy scheme upheld</h1> <h3>COMMISSIONER OF C. EX., CHENNAI Versus ARUN SMELTERS LTD.</h3> The Appellate Tribunal CESTAT CHENNAI ruled in favor of the Revenue, setting aside the penalty imposed on the assessees for delay in payment of duty under ... - The Appellate Tribunal CESTAT CHENNAI ruled in favor of the Revenue, setting aside the penalty imposed on the assessees for delay in payment of duty under the compounded levy scheme. The Tribunal cited Rule 96ZO(3) which mandates penalty for late payment and referenced a Supreme Court case stating no discretion for penalty reduction.
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