https://www.taxtmi.com/caselaws?id=95293 Penalty under Rule 96ZQ(5)(i) was not leviable where the assessee had been regularly paying monthly duty within time and the differential duty arose only after the department revised annual capacity and recomputed liability. The assessee paid the additional duty within two days of the final order, so there was no default in timely payment of duty or part thereof under Rule 96ZQ(3). In the absence of an independent failure by the assessee to pay within the prescribed time, the penalty provision had no application and the imposition was unsustainable. en-us Sat, 04 Nov 2000 00:00:00 +0530 Sat, 10 Dec 2011 10:34:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=95293 Penalty under Rule 96ZQ(5)(i) was not leviable where the assessee had been regularly paying monthly duty within time and the differential duty arose only after the department revised annual capacity and recomputed liability. The assessee paid the additional duty within two days of the final order, so there was no default in timely payment of duty or part thereof under Rule 96ZQ(3). In the absence of an independent failure by the assessee to pay within the prescribed time, the penalty provision had no application and the imposition was unsustainable. Case-Laws Central Excise Sat, 04 Nov 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=95293