https://www.taxtmi.com/caselaws?id=237471 Penalty under Rule 96ZP was examined in a case where the unit had permanently closed after operating only briefly and duty was determined on annual capacity of production under Section 3A. The record showed no material of production beyond the period of actual operation, so the short-paid duty was confined to that period. The Tribunal's view that penalty was not leviable was sustained because penalty provisions such as Section 11AC apply only when the statutory conditions for invocation are satisfied and cannot be imposed or mechanically enhanced in their absence. The appeal was dismissed. en-us Mon, 10 Sep 2012 00:00:00 +0530 Sat, 28 Sep 2013 10:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=237471 Penalty under Rule 96ZP was examined in a case where the unit had permanently closed after operating only briefly and duty was determined on annual capacity of production under Section 3A. The record showed no material of production beyond the period of actual operation, so the short-paid duty was confined to that period. The Tribunal's view that penalty was not leviable was sustained because penalty provisions such as Section 11AC apply only when the statutory conditions for invocation are satisfied and cannot be imposed or mechanically enhanced in their absence. The appeal was dismissed. Case-Laws Central Excise Mon, 10 Sep 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=237471