https://www.taxtmi.com/caselaws?id=114252 Where machinery seals were found broken under a Section 3A scheme, duty liability for the relevant month arose under Rule 96ZQ and was discharged within the prescribed time. On that basis, penalty was not warranted under Rule 96ZQ(6). The Section 3A scheme was treated as a comprehensive special scheme, so the general penal provisions of the Central Excise Act and Rules, including Rule 173Q, Rule 209A and Section 11AC, could not be sustained in the same manner. Penalty was therefore set aside while the duty payment position remained undisturbed. en-us Fri, 23 Jan 2004 00:00:00 +0530 Mon, 14 May 2012 11:46:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=114252 Where machinery seals were found broken under a Section 3A scheme, duty liability for the relevant month arose under Rule 96ZQ and was discharged within the prescribed time. On that basis, penalty was not warranted under Rule 96ZQ(6). The Section 3A scheme was treated as a comprehensive special scheme, so the general penal provisions of the Central Excise Act and Rules, including Rule 173Q, Rule 209A and Section 11AC, could not be sustained in the same manner. Penalty was therefore set aside while the duty payment position remained undisturbed. Case-Laws Central Excise Fri, 23 Jan 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=114252