https://www.taxtmi.com/caselaws?id=249887 Penalty proceedings under Rule 96ZP(3) of the Central Excise Rules, 1944, where no express limitation period is prescribed, must be initiated within a reasonable time because they affect civil liability. Applying that principle, the Court treated five years as the reasonable limit for initiating penalty action under the compounded levy scheme. As the notice was issued after that period, the delayed proceedings were not sustainable and the penalty was rightly deleted. en-us Fri, 23 May 2014 00:00:00 +0530 Fri, 16 Jan 2015 14:24:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249887 Penalty proceedings under Rule 96ZP(3) of the Central Excise Rules, 1944, where no express limitation period is prescribed, must be initiated within a reasonable time because they affect civil liability. Applying that principle, the Court treated five years as the reasonable limit for initiating penalty action under the compounded levy scheme. As the notice was issued after that period, the delayed proceedings were not sustainable and the penalty was rightly deleted. Case-Laws Central Excise Fri, 23 May 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249887