https://www.taxtmi.com/caselaws?id=108864 Payment of duty before the show cause notice did not, by itself, prevent imposition of mandatory penalty under Section 11AC where duty removal was admitted; the penalty was therefore restored, though reduced. Penalty under Rule 173Q was also reduced because prior duty payment and the admitted lapse justified a lower quantum. Penalty under Rule 209A against the Director was not sustainable absent evidence of active involvement in the unauthorised removal of goods, so relief to the Director was maintained. Redemption fine for duty-paid goods found in the factory was upheld as unwarranted, but the fine for admittedly unaccounted goods was restored because such goods remained liable to confiscation. en-us Thu, 20 Feb 2003 00:00:00 +0530 Wed, 04 Apr 2012 12:58:12 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=108864 Payment of duty before the show cause notice did not, by itself, prevent imposition of mandatory penalty under Section 11AC where duty removal was admitted; the penalty was therefore restored, though reduced. Penalty under Rule 173Q was also reduced because prior duty payment and the admitted lapse justified a lower quantum. Penalty under Rule 209A against the Director was not sustainable absent evidence of active involvement in the unauthorised removal of goods, so relief to the Director was maintained. Redemption fine for duty-paid goods found in the factory was upheld as unwarranted, but the fine for admittedly unaccounted goods was restored because such goods remained liable to confiscation. Case-Laws Central Excise Thu, 20 Feb 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=108864