https://www.taxtmi.com/caselaws?id=47475 Penalty for delayed payment of excise duty under Rule 96ZQ(5)(ii) must be assessed with reference to the actual length of the default and surrounding circumstances. A uniform penalty cannot be imposed without considering whether the delay was short or prolonged, because proportionality is an integral part of the penalty exercise. The authorities had failed to examine the period of delay before fixing penalty, so the penalty orders were set aside to that extent and the matter was remanded for fresh determination on the basis of the actual delay. en-us Tue, 04 May 2004 00:00:00 +0530 Thu, 29 Jul 2010 10:10:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47475 Penalty for delayed payment of excise duty under Rule 96ZQ(5)(ii) must be assessed with reference to the actual length of the default and surrounding circumstances. A uniform penalty cannot be imposed without considering whether the delay was short or prolonged, because proportionality is an integral part of the penalty exercise. The authorities had failed to examine the period of delay before fixing penalty, so the penalty orders were set aside to that extent and the matter was remanded for fresh determination on the basis of the actual delay. Case-Laws Central Excise Tue, 04 May 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47475