https://www.taxtmi.com/caselaws?id=781035 CESTAT (DELHI) - AT set aside an order imposing 1% monthly penalty under Rule 8(3A) of the Central Excise Rules for fractional-month delays, holding that the rule does not permit penalizing an assessee for periods where there was no default. The Tribunal followed prior HC authority rejecting the Department's view that a part-month delay attracts penalty for the entire month and applied principles of statutory interpretation, quashing the impugned order and allowing the appeal. en-us Wed, 29 Oct 2025 00:00:00 +0530 Tue, 11 Nov 2025 08:20:17 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=781035 CESTAT (DELHI) - AT set aside an order imposing 1% monthly penalty under Rule 8(3A) of the Central Excise Rules for fractional-month delays, holding that the rule does not permit penalizing an assessee for periods where there was no default. The Tribunal followed prior HC authority rejecting the Department's view that a part-month delay attracts penalty for the entire month and applied principles of statutory interpretation, quashing the impugned order and allowing the appeal. Case-Laws Central Excise Wed, 29 Oct 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=781035