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2018 (12) TMI 939 - HC - Central ExcisePenalty - delayed payment of duty - Held that:- Gujarat High Court in case of Banian & Berry Bearing Pvt. Ltd. Vs. UOI, [2002 (8) TMI 837 - GUJARAT HIGH COURT] observed that marginal delay of 2 to 10 days in making fortnightly payment on stray occasions, should not result into penal consequence. The Court had referred to Latin Maxim providing that minor lapses in law should not be visited with penalty. It is declared that the petitioner shall not have to pay any further amount of penalty - petition disposed off.
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