https://www.taxtmi.com/caselaws?id=263796 Penalty equal to the amount of duty under Rule 96ZP(3) of the Central Excise Rules, 1944 was held not leviable where the only default was delayed payment of duty, the duty and interest were promptly paid, and there was no allegation or proof of intent to evade. The rule was read with Section 37(4) of the Central Excise Act, 1944, which confines penalty to contraventions involving intent to evade payment of duty. Although the rule was omitted in 2001, pending proceedings were protected by Section 38A of the Act, but the penalty still failed on the merits. en-us Fri, 04 Sep 2015 00:00:00 +0530 Thu, 05 May 2016 15:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=263796 Penalty equal to the amount of duty under Rule 96ZP(3) of the Central Excise Rules, 1944 was held not leviable where the only default was delayed payment of duty, the duty and interest were promptly paid, and there was no allegation or proof of intent to evade. The rule was read with Section 37(4) of the Central Excise Act, 1944, which confines penalty to contraventions involving intent to evade payment of duty. Although the rule was omitted in 2001, pending proceedings were protected by Section 38A of the Act, but the penalty still failed on the merits. Case-Laws Central Excise Fri, 04 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=263796