https://www.taxtmi.com/caselaws?id=91570 Duty on switch boards manufactured in-house for captive power distribution was held payable before their use under Rule 9(2) of the Central Excise Rules, 1944, and later payment did not extinguish the liability that had already arisen. The duty demand was sustained. On penalty, the prior payment of duty before the panchnama and well before the show cause notice justified penalty, but the circumstances warranted moderation of the quantum. The penalty was therefore reduced while the duty demand remained upheld. en-us Tue, 26 Aug 1997 00:00:00 +0530 Wed, 19 Oct 2011 12:48:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=91570 Duty on switch boards manufactured in-house for captive power distribution was held payable before their use under Rule 9(2) of the Central Excise Rules, 1944, and later payment did not extinguish the liability that had already arisen. The duty demand was sustained. On penalty, the prior payment of duty before the panchnama and well before the show cause notice justified penalty, but the circumstances warranted moderation of the quantum. The penalty was therefore reduced while the duty demand remained upheld. Case-Laws Central Excise Tue, 26 Aug 1997 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=91570