https://www.taxtmi.com/caselaws?id=76420 The High Court dismissed the appeal concerning the exemption of penalty under Section 11A(2B) of the Central Excise Act, 1944. The penalty of Rs. 2 lakhs was removed as the duty amount was voluntarily paid before the show cause notice without intentional suppression of facts. The Court found the first question regarding duty payment before the Finance Bill, 2001 enactment as of academic interest only, given the penalty deletion. The second question on duty short payment due to suppression of facts was not considered a question of law based on Tribunal's factual findings, leading to the appeal's dismissal. en-us Thu, 13 Aug 2009 00:00:00 +0530 Thu, 24 Jun 2010 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=76420 The High Court dismissed the appeal concerning the exemption of penalty under Section 11A(2B) of the Central Excise Act, 1944. The penalty of Rs. 2 lakhs was removed as the duty amount was voluntarily paid before the show cause notice without intentional suppression of facts. The Court found the first question regarding duty payment before the Finance Bill, 2001 enactment as of academic interest only, given the penalty deletion. The second question on duty short payment due to suppression of facts was not considered a question of law based on Tribunal's factual findings, leading to the appeal's dismissal. Case-Laws Central Excise Thu, 13 Aug 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=76420