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Issues: Whether penalty under Section 11AC and interest under Section 11AB of the Central Excise Act were leviable where duty had been paid before issuance of the show cause notice.
Analysis: The order records that the duty amount had been paid before issuance of the show cause notice. Relying on the Larger Bench view in Machino Montell and following judicial discipline, the Tribunal held that in such a situation penalty under Section 11AC could not be sustained and interest under Section 11AB also was not demandable. The finding was confined to the statutory consequences under Sections 11AC and 11AB, while the demand of duty and the penalty and interest imposed under the Rules were left intact.
Conclusion: Penalty under Section 11AC and interest under Section 11AB were set aside in favour of the assessee.
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