https://www.taxtmi.com/caselaws?id=51083 Mandatory central excise penalty was held unsustainable where differential duty was paid voluntarily under a known working procedure, even if payments were sometimes delayed. The record showed that the assessee gathered depot-wise details before remitting duty, the department was aware of that practice, and there was no material to establish suppression or contumacious intent. In that setting, the statutory basis for penalty under Section 11AC of the Central Excise Act, 1944 and Rule 173Q of the Central Excise Rules, 1944 was not made out, so the Revenue's challenge failed. en-us Wed, 24 Oct 2001 00:00:00 +0530 Wed, 22 Sep 2010 15:51:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51083 Mandatory central excise penalty was held unsustainable where differential duty was paid voluntarily under a known working procedure, even if payments were sometimes delayed. The record showed that the assessee gathered depot-wise details before remitting duty, the department was aware of that practice, and there was no material to establish suppression or contumacious intent. In that setting, the statutory basis for penalty under Section 11AC of the Central Excise Act, 1944 and Rule 173Q of the Central Excise Rules, 1944 was not made out, so the Revenue's challenge failed. Case-Laws Central Excise Wed, 24 Oct 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51083