https://www.taxtmi.com/caselaws?id=122380 The Tribunal rejected the revenue's appeal, affirming the Commissioner's decision that penalty was not applicable due to the delay in disposing of the abatement claim. The delay in payment was attributed to the pending claim, and it was held that penalty is not warranted in such cases, aligning with established legal principles and previous Tribunal judgments concerning delayed duty payment under compounded levy schemes. en-us Thu, 31 May 2007 00:00:00 +0530 Mon, 13 Aug 2012 13:17:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=122380 The Tribunal rejected the revenue's appeal, affirming the Commissioner's decision that penalty was not applicable due to the delay in disposing of the abatement claim. The delay in payment was attributed to the pending claim, and it was held that penalty is not warranted in such cases, aligning with established legal principles and previous Tribunal judgments concerning delayed duty payment under compounded levy schemes. Case-Laws Central Excise Thu, 31 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=122380