https://www.taxtmi.com/caselaws?id=113334 Where duty liability is discharged before issuance of the show cause notice and no suppression is alleged, penalty and interest are not leviable. The Tribunal followed earlier precedent, including Apex Court affirmation, to hold that prior reversal and deposit of the disputed duty removed the basis for penal and interest demands. The Revenue's challenge to the order setting aside penalty therefore failed, and the relief against penalty and interest was upheld. en-us Thu, 05 Feb 2004 00:00:00 +0530 Fri, 04 May 2012 18:21:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=113334 Where duty liability is discharged before issuance of the show cause notice and no suppression is alleged, penalty and interest are not leviable. The Tribunal followed earlier precedent, including Apex Court affirmation, to hold that prior reversal and deposit of the disputed duty removed the basis for penal and interest demands. The Revenue's challenge to the order setting aside penalty therefore failed, and the relief against penalty and interest was upheld. Case-Laws Central Excise Thu, 05 Feb 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=113334