https://www.taxtmi.com/caselaws?id=265577 Mandatory minimum penalty for delayed duty payment under the compounded levy scheme was treated as unsustainable where it operated without mens rea and left no discretion to consider the nature or extent of default. The Court noted that earlier precedent had already held such a penalty to be excessive, arbitrary, and an unreasonable restriction on fundamental rights, and that the same view had been followed in later cases. On that basis, the controversy was regarded as concluded and no fresh substantial question of law survived for consideration in the revenue's challenge. en-us Mon, 14 Sep 2015 00:00:00 +0530 Tue, 13 Oct 2015 06:40:57 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=265577 Mandatory minimum penalty for delayed duty payment under the compounded levy scheme was treated as unsustainable where it operated without mens rea and left no discretion to consider the nature or extent of default. The Court noted that earlier precedent had already held such a penalty to be excessive, arbitrary, and an unreasonable restriction on fundamental rights, and that the same view had been followed in later cases. On that basis, the controversy was regarded as concluded and no fresh substantial question of law survived for consideration in the revenue's challenge. Case-Laws Central Excise Mon, 14 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=265577