https://www.taxtmi.com/caselaws?id=107699 Filing a declaration and RT 12 returns did not relieve the assessee of the primary duty to pay correct excise duty before removal of goods. Where goods were cleared on short duty, the principle applied was that liability to confiscation attracted penalty under Rule 173Q, so penalty was permissible even though the short-paid duty was later paid after it was pointed out. The assessee's disclosure of clearances, absence of earlier departmental objection, and prompt payment were treated as mitigating circumstances relevant only to the quantum of penalty, which was reduced to a nominal amount. en-us Wed, 02 Apr 2003 00:00:00 +0530 Sat, 24 Mar 2012 13:56:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107699 Filing a declaration and RT 12 returns did not relieve the assessee of the primary duty to pay correct excise duty before removal of goods. Where goods were cleared on short duty, the principle applied was that liability to confiscation attracted penalty under Rule 173Q, so penalty was permissible even though the short-paid duty was later paid after it was pointed out. The assessee's disclosure of clearances, absence of earlier departmental objection, and prompt payment were treated as mitigating circumstances relevant only to the quantum of penalty, which was reduced to a nominal amount. Case-Laws Central Excise Wed, 02 Apr 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107699