https://www.taxtmi.com/caselaws?id=153644 The Tribunal re-decided two appeals as per High Court's order, referencing Supreme Court decisions. Regarding payment of interest on delayed duty, it was acknowledged that interest was payable as per SKF India Ltd. decision. The imposition of penalty under Rule 96ZP and Section 11AC was found unjustified as there was no delay in payment and absence of Section 11AC elements. The lower appellate authority's penalty imposition was set aside, upholding the original authority's decision. The appellant's appeal was allowed, while the department's appeal was dismissed. en-us Wed, 31 Mar 2010 00:00:00 +0530 Fri, 26 Jul 2013 12:02:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153644 The Tribunal re-decided two appeals as per High Court's order, referencing Supreme Court decisions. Regarding payment of interest on delayed duty, it was acknowledged that interest was payable as per SKF India Ltd. decision. The imposition of penalty under Rule 96ZP and Section 11AC was found unjustified as there was no delay in payment and absence of Section 11AC elements. The lower appellate authority's penalty imposition was set aside, upholding the original authority's decision. The appellant's appeal was allowed, while the department's appeal was dismissed. Case-Laws Central Excise Wed, 31 Mar 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153644