https://www.taxtmi.com/caselaws?id=336478 Under the compounded levy regime, omission of the rule and the invalidity of the scheme supported relief from interest and penalty, because such liabilities were not sustainably imposed once the relevant rule was held ultra vires. The underlying duty liability, however, remained recoverable where it had already accrued under the scheme, and omission of the rule did not extinguish that obligation. The order was therefore modified to retain the duty demand while setting aside the demands for interest and penalty, resulting in partial allowance of the appeal. en-us Thu, 15 Dec 2016 00:00:00 +0530 Thu, 29 Dec 2016 16:39:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336478 Under the compounded levy regime, omission of the rule and the invalidity of the scheme supported relief from interest and penalty, because such liabilities were not sustainably imposed once the relevant rule was held ultra vires. The underlying duty liability, however, remained recoverable where it had already accrued under the scheme, and omission of the rule did not extinguish that obligation. The order was therefore modified to retain the duty demand while setting aside the demands for interest and penalty, resulting in partial allowance of the appeal. Case-Laws Central Excise Thu, 15 Dec 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336478