https://www.taxtmi.com/caselaws?id=99109 Under the compounded levy regime introduced by Section 3A of the Central Excise Act and Rule 96ZO, liability for interest and penalty was treated as unsustainable where the alleged short payment and delayed payment occurred during the transition period of August and September 1997. The statutory relaxation under Section 11C and the later notifications were considered material to the demand for that period, and the defaults were viewed as not justifying punitive action. Separate penalty under Rule 173Q was therefore regarded as untenable on these facts, with consequential relief following for the assessee. en-us Fri, 28 Jul 2000 00:00:00 +0530 Wed, 25 Jan 2012 12:04:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99109 Under the compounded levy regime introduced by Section 3A of the Central Excise Act and Rule 96ZO, liability for interest and penalty was treated as unsustainable where the alleged short payment and delayed payment occurred during the transition period of August and September 1997. The statutory relaxation under Section 11C and the later notifications were considered material to the demand for that period, and the defaults were viewed as not justifying punitive action. Separate penalty under Rule 173Q was therefore regarded as untenable on these facts, with consequential relief following for the assessee. Case-Laws Central Excise Fri, 28 Jul 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99109