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2015 (5) TMI 133 - AT - Central ExciseCompounded levy scheme - Rule 96 ZO (3) of Central Excise Rules, 1944 - Re-determination of duty liability - Short payment of duty - Tribunal reduced the imposed penalty - Held that:- Departmental officers came to know about short payment in course of scrutiny of the RT-12 returns for the relevant period. From this it is clear that the fact of payment of duty on actual production basis during the period from December 1999 to March 2000 had been disclosed by the appellant in their RT-12 returns. In view of this, the Departments plea that short payment was deliberate with malafide intention is incorrect. Moreover, we find that the penalty in this case equal to the duty demand confirmed has been imposed under the proviso to Rule 96 ZO (3) according to which penalty equal to duty payable is imposable when the duty in respect of a month not paid by the due date or is short paid, but this penal provision has been held to be unconstitutional by the judgment of Honble Punjab & Haryana High Court in the case of Bansal Alloys and Metals Pvt. Ltd. vs. Union of India (2010 (11) TMI 83 - PUNJAB & HARYANA HIGH COURT). - Decied against assessee.
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