https://www.taxtmi.com/caselaws?id=3741 Penalty under Rule 96ZP(3) of the Central Excise Rules, 1944 is discussed in the context of delayed payment of duty under the compounded levy scheme. The text treats Section 11A of the Central Excise Act, 1944 as relevant to short-paid or unpaid duty and related penalty proceedings, while Section 3A read with Rule 96ZP(3) is described as an independent scheme. Where delay is admitted, penalty discretion must be exercised judicially by considering the amount involved, the length of delay, and surrounding circumstances. The liability to penalty is upheld, and the quantum may be moderated on facts rather than treated as fixed or automatic. en-us Mon, 12 Nov 2007 00:00:00 +0530 Fri, 25 Apr 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=3741 Penalty under Rule 96ZP(3) of the Central Excise Rules, 1944 is discussed in the context of delayed payment of duty under the compounded levy scheme. The text treats Section 11A of the Central Excise Act, 1944 as relevant to short-paid or unpaid duty and related penalty proceedings, while Section 3A read with Rule 96ZP(3) is described as an independent scheme. Where delay is admitted, penalty discretion must be exercised judicially by considering the amount involved, the length of delay, and surrounding circumstances. The liability to penalty is upheld, and the quantum may be moderated on facts rather than treated as fixed or automatic. Case-Laws Central Excise Mon, 12 Nov 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=3741