https://www.taxtmi.com/caselaws?id=123332 Penalty for short-payment of duty was not sustainable because the clearance of free sale sugar as levy sugar was made pursuant to governmental directions, with no concealment, suppression, or deliberate misdeclaration shown; the penal requirement of culpable conduct was therefore not met and the penalty was set aside. Statutory interest on the differential duty was nevertheless payable for the period of delayed payment, as interest followed the confirmed duty liability under the applicable provision; that demand was upheld. The assessee thus obtained only partial relief, with penalty deleted but interest maintained. en-us Mon, 04 Feb 2008 00:00:00 +0530 Tue, 11 Sep 2012 18:50:28 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123332 Penalty for short-payment of duty was not sustainable because the clearance of free sale sugar as levy sugar was made pursuant to governmental directions, with no concealment, suppression, or deliberate misdeclaration shown; the penal requirement of culpable conduct was therefore not met and the penalty was set aside. Statutory interest on the differential duty was nevertheless payable for the period of delayed payment, as interest followed the confirmed duty liability under the applicable provision; that demand was upheld. The assessee thus obtained only partial relief, with penalty deleted but interest maintained. Case-Laws Central Excise Mon, 04 Feb 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123332