TaxTMI Login
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →Just a moment...
AI OCR ✕Convert scanned orders, printed notices, PDFs and images into clean, searchable, editable text within seconds. Starting at 2 Credits/page
Try Now →
Press 'Enter' to add multiple search terms. Rules for Better Search
Use comma for multiple locations.
---------------- For section wise search only -----------------
Accuracy Level ~ 90%
of 
Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
No Folders have been created
Are you sure you want to delete "My most important" ?
NOTE:
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
of Press 'Enter' after typing page number.
of Press 'Enter' after typing page number.
All Case Laws
Note
Bookmark
Share
Don't have an account? Register Here
of Press 'Enter' after typing page number.
Issues: Whether mandatory penalty and interest were leviable when the duty was paid voluntarily before issuance of the show cause notice.
Analysis: The appellants had paid the duty before the show cause notice was issued. On that factual footing, the case was treated as covered by the settled position that where the duty is discharged before notice, imposition of mandatory penalty is not warranted. The same reasoning was applied to the consequential levy of interest.
Conclusion: Mandatory penalty under Section 11AC of the Central Excise Act, 1944 and under Rule 173Q of the Central Excise Rules was not leviable, and interest under Section 11AB of the Central Excise Act, 1944 was also not sustainable.
TaxTMI 
TaxTMI 
