https://www.taxtmi.com/caselaws?id=153753 Delayed payment of central excise duty was treated as non-compliance with the statutory duty-payment requirement and attracted penalty under Rule 25 of the Central Excise Rules, 2002. However, because the duty was paid in due course, the adjudication penalty was considered excessive on the facts. The penalty was therefore upheld in principle but reduced to a lower amount, reflecting the need for proportionality between the default and the punishment. The Revenue's appeal succeeded only to the extent of sustaining the penalty while obtaining modification of its quantum. en-us Thu, 22 Oct 2009 00:00:00 +0530 Mon, 29 Jul 2013 16:51:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153753 Delayed payment of central excise duty was treated as non-compliance with the statutory duty-payment requirement and attracted penalty under Rule 25 of the Central Excise Rules, 2002. However, because the duty was paid in due course, the adjudication penalty was considered excessive on the facts. The penalty was therefore upheld in principle but reduced to a lower amount, reflecting the need for proportionality between the default and the punishment. The Revenue's appeal succeeded only to the extent of sustaining the penalty while obtaining modification of its quantum. Case-Laws Central Excise Thu, 22 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153753