https://www.taxtmi.com/caselaws?id=192578 Under the compounded levy regime, where notified machines remained closed for a continuous period exceeding 15 days and due intimation was given, duty was treated as payable only for the actual period of operation. Full monthly duty was not a pre-condition to claim abatement, and the adjusted liability could be discharged on a pro rata basis, with interest payable only for delay in payment of the adjusted amount. On the same facts, the foundation for penalty did not survive, so the penalties were set aside. en-us Fri, 11 Sep 2015 00:00:00 +0530 Wed, 07 Jun 2017 06:16:18 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=192578 Under the compounded levy regime, where notified machines remained closed for a continuous period exceeding 15 days and due intimation was given, duty was treated as payable only for the actual period of operation. Full monthly duty was not a pre-condition to claim abatement, and the adjusted liability could be discharged on a pro rata basis, with interest payable only for delay in payment of the adjusted amount. On the same facts, the foundation for penalty did not survive, so the penalties were set aside. Case-Laws Central Excise Fri, 11 Sep 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=192578