2006 (4) TMI 306

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..... directed against imposition of penalty on the appellants for late payment of duty under Rule 96ZO(3)(ii) of the Central Excise Rules, 1944. Since the issue involved in this case is in a very narrow compass, stay is granted and the appeal is taken for disposal with the consent of both sides. 2. Considered the submission of both sides and perused the record. I find from the record that the appella .....

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..... s to make up short payment, which he did so along with interest. To my mind, if the appellants were directed in time to make the short payment they would have done so. The department s allegations the penalty is imposable under Rule 96ZO is unsustainable, as the duty remains unpaid due to the error of the authorities. 3. In view of the facts and circumstances as mentioned above, order in appeal .....

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