https://www.taxtmi.com/caselaws?id=116377 Under the Compounded Levy Scheme, the proviso to Rule 96ZP(3) made penalty mandatory even though the duty demand was not contested and had already been paid. Complete waiver was therefore unavailable, but the surrounding facts, including prior payment of duty, were relevant to the quantum of penalty. The penalty was upheld as mandatory, while the amount was reduced to Rs. 5,000. en-us Fri, 24 Jun 2005 00:00:00 +0530 Mon, 11 Jun 2012 18:12:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116377 Under the Compounded Levy Scheme, the proviso to Rule 96ZP(3) made penalty mandatory even though the duty demand was not contested and had already been paid. Complete waiver was therefore unavailable, but the surrounding facts, including prior payment of duty, were relevant to the quantum of penalty. The penalty was upheld as mandatory, while the amount was reduced to Rs. 5,000. Case-Laws Central Excise Fri, 24 Jun 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116377