https://www.taxtmi.com/caselaws?id=2708 Short payment of duty under the compounded levy scheme did not attract penalty where the dispute arose from annual production capacity determination and the duty paid during the relevant period was treated as provisional. Because the differential duty had already been discharged before final determination, the proviso to Rule 96ZP(3) of the Central Excise Rules was applied to hold that penal consequences were unwarranted. The assessee therefore avoided penalty on the short-payment issue. en-us Thu, 31 May 2007 00:00:00 +0530 Wed, 16 Apr 2008 10:35:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2708 Short payment of duty under the compounded levy scheme did not attract penalty where the dispute arose from annual production capacity determination and the duty paid during the relevant period was treated as provisional. Because the differential duty had already been discharged before final determination, the proviso to Rule 96ZP(3) of the Central Excise Rules was applied to hold that penal consequences were unwarranted. The assessee therefore avoided penalty on the short-payment issue. Case-Laws Central Excise Thu, 31 May 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2708