https://www.taxtmi.com/caselaws?id=206788 Penalty under Rule 96-ZQ of the Central Excise Rules, 1944 is described as mandatory once duty is not paid by the stipulated date, with liability extending to the outstanding duty, interest and a penalty equal to the duty outstanding or Rs. 5,000, whichever is greater. The text says the mandatory wording leaves no discretion to scale down the penalty after the rule is attracted. It also notes that the same approach was applied to the analogous penalty scheme under Section 11AC of the Central Excise Act, 1944, where the statutory conditions were treated as excluding discretion in quantifying penalty. en-us Wed, 20 Apr 2011 00:00:00 +0530 Sat, 07 Dec 2013 12:15:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206788 Penalty under Rule 96-ZQ of the Central Excise Rules, 1944 is described as mandatory once duty is not paid by the stipulated date, with liability extending to the outstanding duty, interest and a penalty equal to the duty outstanding or Rs. 5,000, whichever is greater. The text says the mandatory wording leaves no discretion to scale down the penalty after the rule is attracted. It also notes that the same approach was applied to the analogous penalty scheme under Section 11AC of the Central Excise Act, 1944, where the statutory conditions were treated as excluding discretion in quantifying penalty. Case-Laws Central Excise Wed, 20 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206788