https://www.taxtmi.com/caselaws?id=275766 The Tribunal interpreted Rule 8(3A) of the Central Excise Rules, 2002, regarding penalty calculation for delayed duty payment. It held that "part thereof" refers to the actual number of days of delay. Therefore, the appellant was required to pay the penalty based on the month and the specific number of days of delay, not the full month as contended by the department. As a result, the impugned order was overturned, and the appeal was successful. en-us Fri, 19 Jan 2018 00:00:00 +0530 Tue, 16 Oct 2018 05:56:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=275766 The Tribunal interpreted Rule 8(3A) of the Central Excise Rules, 2002, regarding penalty calculation for delayed duty payment. It held that "part thereof" refers to the actual number of days of delay. Therefore, the appellant was required to pay the penalty based on the month and the specific number of days of delay, not the full month as contended by the department. As a result, the impugned order was overturned, and the appeal was successful. Case-Laws Central Excise Fri, 19 Jan 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=275766