https://www.taxtmi.com/caselaws?id=107143 Prior payment of excise duty with interest before issue of notice did not extinguish penalty liability under Rule 173Q where the assessee had contravened the duty-payment procedure by using credit not yet available and causing short payment. Section 11A(2B) was treated as limiting notice for duty already paid on intimation, not as removing independent penal consequences. The absence of intention to evade duty was therefore insufficient to avoid penalty. The penalty was upheld in principle, but the amount was reduced as excessive in the facts and circumstances of the case. en-us Tue, 07 Jan 2003 00:00:00 +0530 Sat, 17 Mar 2012 18:36:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107143 Prior payment of excise duty with interest before issue of notice did not extinguish penalty liability under Rule 173Q where the assessee had contravened the duty-payment procedure by using credit not yet available and causing short payment. Section 11A(2B) was treated as limiting notice for duty already paid on intimation, not as removing independent penal consequences. The absence of intention to evade duty was therefore insufficient to avoid penalty. The penalty was upheld in principle, but the amount was reduced as excessive in the facts and circumstances of the case. Case-Laws Central Excise Tue, 07 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107143