https://www.taxtmi.com/caselaws?id=202344 A statutory time limit for payment of 25% of the duty as reduced penalty was treated as mandatory, and the Tribunal held that delay in receiving the order or internal administrative lapse could not justify enlargement of that period. The forum had no power to extend the prescribed time on equitable grounds. The request for condonation of delay and extension of time was therefore not maintainable and was rejected, leaving the applicant without relief on the application for concessional penalty payment. en-us Thu, 29 Jul 2010 00:00:00 +0530 Fri, 18 Feb 2011 18:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202344 A statutory time limit for payment of 25% of the duty as reduced penalty was treated as mandatory, and the Tribunal held that delay in receiving the order or internal administrative lapse could not justify enlargement of that period. The forum had no power to extend the prescribed time on equitable grounds. The request for condonation of delay and extension of time was therefore not maintainable and was rejected, leaving the applicant without relief on the application for concessional penalty payment. Case-Laws Central Excise Thu, 29 Jul 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202344