https://www.taxtmi.com/caselaws?id=113346 Delayed payment of a small differential excise duty under Rule 173GG(3) was considered in light of a clerical short-payment error, later made good with interest. The text states that although the rule prescribed interest and a statutory penalty for delay, the short-paid duty was ultimately paid and no pecuniary advantage remained from the delay. It further notes that the penalty should bear a reasonable relation to the unpaid amount and the cause of delay, because mechanical application in every case would be oppressive. On that basis, the penalty was reduced from Rs. 66,000 to Rs. 500. en-us Thu, 12 Feb 2004 00:00:00 +0530 Fri, 04 May 2012 18:32:59 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113346 Delayed payment of a small differential excise duty under Rule 173GG(3) was considered in light of a clerical short-payment error, later made good with interest. The text states that although the rule prescribed interest and a statutory penalty for delay, the short-paid duty was ultimately paid and no pecuniary advantage remained from the delay. It further notes that the penalty should bear a reasonable relation to the unpaid amount and the cause of delay, because mechanical application in every case would be oppressive. On that basis, the penalty was reduced from Rs. 66,000 to Rs. 500. Case-Laws Central Excise Thu, 12 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113346