https://www.taxtmi.com/caselaws?id=107996 The Tribunal upheld the decision to set aside the penalty imposed by the Commissioner (Appeals) and confirmed the requirement for the appellants to pay appropriate interest on the delayed payment in PLA. The Tribunal emphasized the importance of rectifying errors promptly to avoid penal consequences, citing relevant case law that supports the non-leviability of penalties if errors are rectified before the issuance of a show cause notice. en-us Mon, 22 Sep 2003 00:00:00 +0530 Wed, 28 Mar 2012 12:36:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=107996 The Tribunal upheld the decision to set aside the penalty imposed by the Commissioner (Appeals) and confirmed the requirement for the appellants to pay appropriate interest on the delayed payment in PLA. The Tribunal emphasized the importance of rectifying errors promptly to avoid penal consequences, citing relevant case law that supports the non-leviability of penalties if errors are rectified before the issuance of a show cause notice. Case-Laws Central Excise Mon, 22 Sep 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=107996