2003 (8) TMI 335 - Commissioner - Central Excise

Summary

The Commissioner of Central Excise (Appeals), Chennai ruled in favor of the Appellant under the Compounded Levy Scheme. The penalty imposed for a 15-day delay in payment was deemed disproportionate and an abuse of power. The penalty was vacated, and the appeal was allowed. (Citation: 2003 (8) TMI 335 - Commissioner of Central Excise (Appeals), Chennai)