https://www.taxtmi.com/caselaws?id=112460 Penalty under the Central Excise regime requires prior show cause notice and an opportunity of hearing; the commentary states that the rule relied on by Revenue did not dispense with these natural justice safeguards. Rule 96ZP(3) was treated as inapplicable where the compounded levy scheme had already been withdrawn when the duty default occurred. The penalty demand was also considered unsustainable to the extent it exceeded the quantified duty not paid, because the higher amount had no explained statutory basis on the stated facts. The discussion concludes that the impugned order was sustained and the assessee's relief remained intact. en-us Wed, 18 Aug 2004 00:00:00 +0530 Mon, 30 Apr 2012 11:38:06 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112460 Penalty under the Central Excise regime requires prior show cause notice and an opportunity of hearing; the commentary states that the rule relied on by Revenue did not dispense with these natural justice safeguards. Rule 96ZP(3) was treated as inapplicable where the compounded levy scheme had already been withdrawn when the duty default occurred. The penalty demand was also considered unsustainable to the extent it exceeded the quantified duty not paid, because the higher amount had no explained statutory basis on the stated facts. The discussion concludes that the impugned order was sustained and the assessee's relief remained intact. Case-Laws Central Excise Wed, 18 Aug 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112460