https://www.taxtmi.com/caselaws?id=125956 Rule 96ZP(3) of the Central Excise Rules, 1944 imposes a mandatory penalty on a manufacturer who fails to pay monthly duty by the due date under the compounded levy scheme, with the penalty set at the outstanding duty or Rs. 5,000, whichever is greater. The provision was treated as materially similar to Rule 96ZO(3) and consistent with the principle that, where the statute prescribes a penalty equal to duty, the authority has no discretion to reduce it. The challenge based on Notification No. 11/2000-C.E. (N.T.) was rejected because the assessee remained bound by the scheme and could not dispute the scope of "duty" for penalty purposes. en-us Fri, 21 Nov 2008 00:00:00 +0530 Wed, 31 Oct 2012 18:38:44 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125956 Rule 96ZP(3) of the Central Excise Rules, 1944 imposes a mandatory penalty on a manufacturer who fails to pay monthly duty by the due date under the compounded levy scheme, with the penalty set at the outstanding duty or Rs. 5,000, whichever is greater. The provision was treated as materially similar to Rule 96ZO(3) and consistent with the principle that, where the statute prescribes a penalty equal to duty, the authority has no discretion to reduce it. The challenge based on Notification No. 11/2000-C.E. (N.T.) was rejected because the assessee remained bound by the scheme and could not dispute the scope of "duty" for penalty purposes. Case-Laws Central Excise Fri, 21 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125956