https://www.taxtmi.com/caselaws?id=107906 Penalty for a brief delay in payment of duty under the compounded levy scheme was found unsustainable where the duty liability had already been discharged before the order determining liability. The levy of a penalty equal to the full duty amount, together with interest, was considered grossly unreasonable and disproportionate on the facts, especially because no justification was recorded for imposing such a severe penalty. The penalty was therefore vacated. en-us Mon, 25 Aug 2003 00:00:00 +0530 Mon, 02 Apr 2012 13:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107906 Penalty for a brief delay in payment of duty under the compounded levy scheme was found unsustainable where the duty liability had already been discharged before the order determining liability. The levy of a penalty equal to the full duty amount, together with interest, was considered grossly unreasonable and disproportionate on the facts, especially because no justification was recorded for imposing such a severe penalty. The penalty was therefore vacated. Case-Laws Central Excise Mon, 25 Aug 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107906