Penalty u/s 11AC Cannot Exceed Duty for Abatement Claims u/s 3A Compounded Levy Scheme.

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....Penalty u/s 11AC – abatement claimed u/s 3A towards non production under compounded levy scheme - The authorities do not have discretion in fixing the penalty, and that where the penalty is impermissible, it cannot be levied equal to the duty under Section 11AC of the Act - HC....