https://www.taxtmi.com/caselaws?id=151897 Under Section 3A of the Central Excise Act and Rule 96ZO(3), interest and penalty were treated as dependent on a failure to pay an admitted monthly duty amount by the due date. Here, the duty liability arose only after the adjudicating authority disallowed abatement for the shutdown period and quantified the amount payable. Because the liability was crystallised only by that adjudication, the precondition for applying the interest and penalty consequences under Rule 96ZO(3) was not met. Interest and penalty were therefore not leviable, and the assessee succeeded. en-us Thu, 24 Sep 2009 00:00:00 +0530 Wed, 19 Jun 2013 12:18:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=151897 Under Section 3A of the Central Excise Act and Rule 96ZO(3), interest and penalty were treated as dependent on a failure to pay an admitted monthly duty amount by the due date. Here, the duty liability arose only after the adjudicating authority disallowed abatement for the shutdown period and quantified the amount payable. Because the liability was crystallised only by that adjudication, the precondition for applying the interest and penalty consequences under Rule 96ZO(3) was not met. Interest and penalty were therefore not leviable, and the assessee succeeded. Case-Laws Central Excise Thu, 24 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=151897