https://www.taxtmi.com/caselaws?id=94009 Duty short-levied under the compounded levy scheme was sustained because the assessee had miscalculated liability under Rule 96ZI by treating three-shift production as two-shift production, and the short levy was made good only after departmental detection. The firm's penalty was also warranted on the admitted default, but the quantum was reduced in view of the circumstances. Personal penalties could not be sustained against the individual appellants where no direct abetment or sufficient material of personal involvement was recorded; those penalties were set aside. en-us Tue, 22 Aug 2000 00:00:00 +0530 Fri, 18 Nov 2011 14:13:40 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=94009 Duty short-levied under the compounded levy scheme was sustained because the assessee had miscalculated liability under Rule 96ZI by treating three-shift production as two-shift production, and the short levy was made good only after departmental detection. The firm's penalty was also warranted on the admitted default, but the quantum was reduced in view of the circumstances. Personal penalties could not be sustained against the individual appellants where no direct abetment or sufficient material of personal involvement was recorded; those penalties were set aside. Case-Laws Central Excise Tue, 22 Aug 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=94009