https://www.taxtmi.com/caselaws?id=120659 Penalty for delayed payment of central excise duty under Rule 96ZQ(3) was found justified because repeated delays established breach of the prescribed rule, so the plea for complete waiver was rejected. However, the penalty was considered excessive in the circumstances and was substantially reduced to Rs. 30,000, reflecting proportionality in the sanction while sustaining the contravention finding. en-us Thu, 05 Oct 2006 00:00:00 +0530 Mon, 23 Jul 2012 13:38:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=120659 Penalty for delayed payment of central excise duty under Rule 96ZQ(3) was found justified because repeated delays established breach of the prescribed rule, so the plea for complete waiver was rejected. However, the penalty was considered excessive in the circumstances and was substantially reduced to Rs. 30,000, reflecting proportionality in the sanction while sustaining the contravention finding. Case-Laws Central Excise Thu, 05 Oct 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=120659