https://www.taxtmi.com/caselaws?id=90802 Section 11AC prescribes a mandatory penalty on final adjudication, but it does not curtail the appellate authority's power under Section 35F to dispense with pre-deposit pending appeal. The two provisions operate in different fields, so interim relief can still be granted where the circumstances justify it; here, voluntary payment of the duty supported waiver of the penalty pre-deposit. The confiscation of plant, machinery and other assets could also be kept in abeyance during the appeal, subject to security and the undertaking not to alienate the assets, to protect the Revenue's interest. en-us Thu, 15 Oct 1998 00:00:00 +0530 Tue, 11 Oct 2011 16:24:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=90802 Section 11AC prescribes a mandatory penalty on final adjudication, but it does not curtail the appellate authority's power under Section 35F to dispense with pre-deposit pending appeal. The two provisions operate in different fields, so interim relief can still be granted where the circumstances justify it; here, voluntary payment of the duty supported waiver of the penalty pre-deposit. The confiscation of plant, machinery and other assets could also be kept in abeyance during the appeal, subject to security and the undertaking not to alienate the assets, to protect the Revenue's interest. Case-Laws Central Excise Thu, 15 Oct 1998 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=90802