https://www.taxtmi.com/caselaws?id=51801 Short delay of one or two days in payment of duty justified a lenient approach to penalty under Section 11AC, as the Tribunal considered the circumstances sufficient to treat the original penalty as excessive. The penalty was accordingly reduced, with relief granted to the assessee. en-us Thu, 03 Oct 2002 00:00:00 +0530 Tue, 28 Sep 2010 14:46:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51801 Short delay of one or two days in payment of duty justified a lenient approach to penalty under Section 11AC, as the Tribunal considered the circumstances sufficient to treat the original penalty as excessive. The penalty was accordingly reduced, with relief granted to the assessee. Case-Laws Central Excise Thu, 03 Oct 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51801