https://www.taxtmi.com/caselaws?id=111077 Where excise duty is voluntarily paid in full before issuance of the show cause notice, penalty under Section 11AC of the Central Excise Act and Rule 173Q of the Central Excise Rules is not leviable. The Tribunal noted that the notice itself treated the pre-notice payment as voluntary and only sought appropriation of the amount already paid. Relying on prior decisions, it held that such voluntary discharge of duty excludes penal action under the corresponding excise penalty provisions, and the penalty was set aside. en-us Mon, 20 Oct 2003 00:00:00 +0530 Fri, 20 Apr 2012 12:15:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=111077 Where excise duty is voluntarily paid in full before issuance of the show cause notice, penalty under Section 11AC of the Central Excise Act and Rule 173Q of the Central Excise Rules is not leviable. The Tribunal noted that the notice itself treated the pre-notice payment as voluntary and only sought appropriation of the amount already paid. Relying on prior decisions, it held that such voluntary discharge of duty excludes penal action under the corresponding excise penalty provisions, and the penalty was set aside. Case-Laws Central Excise Mon, 20 Oct 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=111077