https://www.taxtmi.com/caselaws?id=106272 Under the compounded levy scheme, duty is linked to production capacity rather than actual production. Where the record showed no finding of deliberate evasion or intentional insertion of wrong particulars to facilitate evasion, the discrepancy was treated as a failure to maintain accounts correctly. On that basis, the harsher penalty under Rule 209 of the Central Excise Rules, 1944 was not justified; the conduct fell within Rule 226 instead. The penalty was therefore reduced to the maximum permissible under Rule 226. en-us Wed, 24 Apr 2002 00:00:00 +0530 Tue, 13 Mar 2012 15:05:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106272 Under the compounded levy scheme, duty is linked to production capacity rather than actual production. Where the record showed no finding of deliberate evasion or intentional insertion of wrong particulars to facilitate evasion, the discrepancy was treated as a failure to maintain accounts correctly. On that basis, the harsher penalty under Rule 209 of the Central Excise Rules, 1944 was not justified; the conduct fell within Rule 226 instead. The penalty was therefore reduced to the maximum permissible under Rule 226. Case-Laws Central Excise Wed, 24 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106272