https://www.taxtmi.com/caselaws?id=75153 Duty paid by cheque that was later dishonoured, followed by immediate payment of duty and interest on departmental intimation, was treated as a bona fide lapse without intent to evade. Penalty under Section 11AC of the Central Excise Act, 1944 was therefore not attracted. However, the removal without valid payment still constituted breach of the duty-payment procedure under the Central Excise Rules, 2002, justifying a nominal penalty instead of an equal penalty. The equal penalty was set aside and a lesser penalty under Rule 27 was sustained. en-us Mon, 20 Jul 2009 00:00:00 +0530 Sat, 27 Mar 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=75153 Duty paid by cheque that was later dishonoured, followed by immediate payment of duty and interest on departmental intimation, was treated as a bona fide lapse without intent to evade. Penalty under Section 11AC of the Central Excise Act, 1944 was therefore not attracted. However, the removal without valid payment still constituted breach of the duty-payment procedure under the Central Excise Rules, 2002, justifying a nominal penalty instead of an equal penalty. The equal penalty was set aside and a lesser penalty under Rule 27 was sustained. Case-Laws Central Excise Mon, 20 Jul 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=75153