https://www.taxtmi.com/caselaws?id=106271 Penalty under Rule 173Q of the Central Excise Rules, 1944 was held unwarranted where the assessee had cleared excisable goods without initial payment of duty but paid the duty voluntarily before the show cause notice. The Tribunal treated the pre-notice remittance as corrective action on discovery of the error and found no deliberate suppression or intent to evade duty. Applying earlier decisions, it held that the penal provision should not be invoked in such circumstances and set aside the penalty. en-us Tue, 23 Apr 2002 00:00:00 +0530 Tue, 13 Mar 2012 15:04:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=106271 Penalty under Rule 173Q of the Central Excise Rules, 1944 was held unwarranted where the assessee had cleared excisable goods without initial payment of duty but paid the duty voluntarily before the show cause notice. The Tribunal treated the pre-notice remittance as corrective action on discovery of the error and found no deliberate suppression or intent to evade duty. Applying earlier decisions, it held that the penal provision should not be invoked in such circumstances and set aside the penalty. Case-Laws Central Excise Tue, 23 Apr 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=106271