https://www.taxtmi.com/caselaws?id=4026 Under Rule 96ZQ, delayed payment of duty by an independent processor in the compounded levy scheme was treated as attracting penalty linked to the monthly duty liability, so the request to confine penalty to a nominal amount was rejected, though the quantum was reduced. Admitted breach of departmental seals, removal of the seal, and unauthorised manufacture were treated as sufficient to justify confiscation of the seized goods and associated penal consequences. The redemption fine and personal penalties were moderated on the facts, while liability of both the company and the director was sustained. en-us Thu, 06 Dec 2007 00:00:00 +0530 Thu, 15 May 2008 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=4026 Under Rule 96ZQ, delayed payment of duty by an independent processor in the compounded levy scheme was treated as attracting penalty linked to the monthly duty liability, so the request to confine penalty to a nominal amount was rejected, though the quantum was reduced. Admitted breach of departmental seals, removal of the seal, and unauthorised manufacture were treated as sufficient to justify confiscation of the seized goods and associated penal consequences. The redemption fine and personal penalties were moderated on the facts, while liability of both the company and the director was sustained. Case-Laws Central Excise Thu, 06 Dec 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=4026