https://www.taxtmi.com/caselaws?id=123861 Penalty under the compounded levy scheme was found unwarranted where the assessee had kept one stenter machine sealed during the relevant period and was substantively entitled to abatement. The duty demand was later made good, and abatement was ultimately allowed after adjustment of interest for delayed payment. The dispute over whether full duty had to be paid first and abatement claimed later was treated as procedural, not a substantive default. As the assessee was eligible for abatement broadly matching the amount in issue, the penal consequence could not be sustained. en-us Mon, 06 Aug 2007 00:00:00 +0530 Fri, 21 Sep 2012 13:22:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123861 Penalty under the compounded levy scheme was found unwarranted where the assessee had kept one stenter machine sealed during the relevant period and was substantively entitled to abatement. The duty demand was later made good, and abatement was ultimately allowed after adjustment of interest for delayed payment. The dispute over whether full duty had to be paid first and abatement claimed later was treated as procedural, not a substantive default. As the assessee was eligible for abatement broadly matching the amount in issue, the penal consequence could not be sustained. Case-Laws Central Excise Mon, 06 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123861