https://www.taxtmi.com/caselaws?id=86273 Duty paid under protest before the show cause notice, where it relates to the same goods and quantified demand, may be appropriated against the confirmed liability. The text also notes that confiscation can be sustained on the facts recorded by the lower authority, while prior payment of duty at the tariff rate may justify moderation of penalties. The practical effect is that earlier pre-payment may discharge the adjudicated duty demand, confiscation may remain undisturbed where factually supported, and penal consequences may be reduced in appropriate circumstances. en-us Mon, 04 Nov 1996 00:00:00 +0530 Tue, 16 Aug 2011 18:35:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=86273 Duty paid under protest before the show cause notice, where it relates to the same goods and quantified demand, may be appropriated against the confirmed liability. The text also notes that confiscation can be sustained on the facts recorded by the lower authority, while prior payment of duty at the tariff rate may justify moderation of penalties. The practical effect is that earlier pre-payment may discharge the adjudicated duty demand, confiscation may remain undisturbed where factually supported, and penal consequences may be reduced in appropriate circumstances. Case-Laws Central Excise Mon, 04 Nov 1996 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=86273