https://www.taxtmi.com/caselaws?id=113960 The Tribunal ruled in favor of the appellant, setting aside the penalties imposed for non-payment of duty at the revised rate. The appellant's prompt adjustment of duty payments upon notification by the Range Officer, before formal determination of duty, was deemed compliant with Rule 96ZQ. The Tribunal emphasized that duty liability arises only after determination by the competent authority, which occurred in February 2001. Therefore, the appellant's actions were considered justified, leading to the revocation of the penalties. en-us Wed, 30 Jun 2004 00:00:00 +0530 Wed, 09 May 2012 14:51:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113960 The Tribunal ruled in favor of the appellant, setting aside the penalties imposed for non-payment of duty at the revised rate. The appellant's prompt adjustment of duty payments upon notification by the Range Officer, before formal determination of duty, was deemed compliant with Rule 96ZQ. The Tribunal emphasized that duty liability arises only after determination by the competent authority, which occurred in February 2001. Therefore, the appellant's actions were considered justified, leading to the revocation of the penalties. Case-Laws Central Excise Wed, 30 Jun 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113960