https://www.taxtmi.com/caselaws?id=110922 Penalty was not warranted where the assessee opted for the Compounded Levy Scheme and filed the declaration with the Department under Rule 96ZNA, and it was not disputed that duty had been paid in excess; the penalty was set aside. The question of refund for excess duty was not decided on merits, and any such claim was left to be pursued through the statutory refund procedure prescribed by the Act and the Rules. en-us Thu, 19 Feb 2004 00:00:00 +0530 Thu, 19 Apr 2012 12:13:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=110922 Penalty was not warranted where the assessee opted for the Compounded Levy Scheme and filed the declaration with the Department under Rule 96ZNA, and it was not disputed that duty had been paid in excess; the penalty was set aside. The question of refund for excess duty was not decided on merits, and any such claim was left to be pursued through the statutory refund procedure prescribed by the Act and the Rules. Case-Laws Central Excise Thu, 19 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=110922