TMI Blog2018 (12) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. - WRIT PETITION NO. 14243 OF 2018 - - - Dated:- 14-12-2018 - AKIL KURESHI M.S. SANKLECHA, J.J. Mr. Rohan Deshp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of the penalty. In the order itself, the Joint Commissioner of Central Excise had quantified the sum at ₹ 57,076/, which comes to 25% of the penalty amount. It is undisputed that within 30 days of the receipt thereof, the petitioner did deposit a sum of ₹ 57,058/. Undisputedly, therefore, the petitioner was short of ₹ 18/of the requirement. The petitioner upon being pointed o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt which was short paid, was also minuscule. It would be a travesty of justice if the petitioner on account of such entirely unintended oversight, would be visited with liability to pay remaining 75% of the penalty amount. The statute envisages reduction in penalty to avoid further litigation. The intention of the legislature appears to be that instead of challenging the adjudication and penalty i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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. 5. In the facts of the case, the impugned communications dated 17th October, 2017 and 6th August, 2018 are set aside. It is declared that the petitioner shall not have to pay any fur ..... X X X X Extracts X X X X X X X X Extracts X X X X
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