https://www.taxtmi.com/caselaws?id=99368 Provisional excise assessments and unsettled escalation bills did not justify personal penalty where duty on the escalated value had already been paid after the show cause notice. Section 11AC of the Central Excise Act, 1944 was held inapplicable to the period in dispute, and the penalty under that provision and Rule 173Q of the Central Excise Rules, 1944 was set aside. The duty demand itself was sustained because the assessee did not dispute liability on the escalated value and had discharged that duty; only the penal consequences were removed. en-us Mon, 11 Dec 2000 00:00:00 +0530 Fri, 27 Jan 2012 11:20:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=99368 Provisional excise assessments and unsettled escalation bills did not justify personal penalty where duty on the escalated value had already been paid after the show cause notice. Section 11AC of the Central Excise Act, 1944 was held inapplicable to the period in dispute, and the penalty under that provision and Rule 173Q of the Central Excise Rules, 1944 was set aside. The duty demand itself was sustained because the assessee did not dispute liability on the escalated value and had discharged that duty; only the penal consequences were removed. Case-Laws Central Excise Mon, 11 Dec 2000 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=99368