https://www.taxtmi.com/caselaws?id=110910 Penalty under Rule 173Q was found unsustainable where the assessee had paid duty under the compounded levy scheme and raised a specific claim of excess duty payment and refund. The adjudicating authority rejected the request to avail the scheme but did not examine that refund plea before imposing penalty. In the absence of any specific violation of Rule 173Q, mere refusal of compounded levy benefit did not justify penal action. The matter required reconsideration on the assessee's claim that excess duty had been paid and refund was due. en-us Wed, 11 Feb 2004 00:00:00 +0530 Thu, 19 Apr 2012 11:46:43 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110910 Penalty under Rule 173Q was found unsustainable where the assessee had paid duty under the compounded levy scheme and raised a specific claim of excess duty payment and refund. The adjudicating authority rejected the request to avail the scheme but did not examine that refund plea before imposing penalty. In the absence of any specific violation of Rule 173Q, mere refusal of compounded levy benefit did not justify penal action. The matter required reconsideration on the assessee's claim that excess duty had been paid and refund was due. Case-Laws Central Excise Wed, 11 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110910