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of <h1>Successful Appeal Overturns Penalty & Interest under Central Excise Rules</h1> <h3>GLOBAL DRILLING FLUIDS & CHEMICALS LTD. Versus COMMISSIONER OF C. EX., VADODARA</h3> GLOBAL DRILLING FLUIDS & CHEMICALS LTD. Versus COMMISSIONER OF C. EX., VADODARA - 2004 (177) E.L.T. 646 (Tri. - Mumbai) The case involves a contest over penalty and interest imposed under Rule 25 of the Central Excise Rules, 2002 and Section 11AC of the Central Excise Act, 1944. The duty amounts were paid before the Show Cause Notice was issued, leading to the penalty being overturned based on a Tribunal decision. The appeal regarding penalty and interest was allowed.
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