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    <title>Difference b/w - penalty under rule 25 and Section 11AC</title>
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    <description>Section 11AC addresses penalty for short levy or non levy of duty, whereas Rule 25 provides for confiscation and penalty; the two provisions are interlinked and their applicability and computation depend on the provisos and factual analysis in each case.</description>
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      <title>Difference b/w - penalty under rule 25 and Section 11AC</title>
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      <description>Section 11AC addresses penalty for short levy or non levy of duty, whereas Rule 25 provides for confiscation and penalty; the two provisions are interlinked and their applicability and computation depend on the provisos and factual analysis in each case.</description>
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