https://www.taxtmi.com/caselaws?id=112543 The Tribunal dismissed the appeal, ruling in favor of the respondent. The appellant was not liable to pay penalty at the rate of 100% on the entire excise duty under Section 11AC as the duty and penalty were paid before duty determination. Additionally, the appellant was not liable to pay interest on the entire excise duty under Section 11AB since the duty had been paid before the determination, aligning with precedent that penalty and interest are not applicable in such cases. en-us Thu, 15 Jul 2004 00:00:00 +0530 Mon, 30 Apr 2012 15:37:16 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=112543 The Tribunal dismissed the appeal, ruling in favor of the respondent. The appellant was not liable to pay penalty at the rate of 100% on the entire excise duty under Section 11AC as the duty and penalty were paid before duty determination. Additionally, the appellant was not liable to pay interest on the entire excise duty under Section 11AB since the duty had been paid before the determination, aligning with precedent that penalty and interest are not applicable in such cases. Case-Laws Central Excise Thu, 15 Jul 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=112543