https://www.taxtmi.com/caselaws?id=119160 A hot-air stenter chamber with rail length of 3.00 metres on each side falls within the capacity rule treating chambers up to 3.05 metres per side as one chamber, so duty computed on that basis is sustainable and a pro rata challenge fails. By contrast, penalty for delayed payment under Rule 96ZQ(5)(ii) must be quantified with reference to the actual monthly default and relevant surrounding circumstances, including financial distress and mixed excess or short payments. The penalty assessment therefore requires fresh consideration on proper quantification rather than a mechanical application of the rule. en-us Mon, 12 Jun 2006 00:00:00 +0530 Mon, 09 Jul 2012 14:03:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119160 A hot-air stenter chamber with rail length of 3.00 metres on each side falls within the capacity rule treating chambers up to 3.05 metres per side as one chamber, so duty computed on that basis is sustainable and a pro rata challenge fails. By contrast, penalty for delayed payment under Rule 96ZQ(5)(ii) must be quantified with reference to the actual monthly default and relevant surrounding circumstances, including financial distress and mixed excess or short payments. The penalty assessment therefore requires fresh consideration on proper quantification rather than a mechanical application of the rule. Case-Laws Central Excise Mon, 12 Jun 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119160