https://www.taxtmi.com/caselaws?id=115822 The Tribunal held that if duty is paid before the show-cause notice, penalties and interest under Sections 11AC and 11AB of the Central Excise Act cannot be imposed. Relying on legal precedents, including the decision in a previous case, the Tribunal set aside the imposition of penalty and interest, allowing the appeal. The judgment emphasized the importance of the timing of duty payment in relation to the issuance of the show-cause notice in determining the applicability of penalties and interest, providing clarity for future cases. en-us Tue, 14 Dec 2004 00:00:00 +0530 Mon, 04 Jun 2012 13:46:53 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=115822 The Tribunal held that if duty is paid before the show-cause notice, penalties and interest under Sections 11AC and 11AB of the Central Excise Act cannot be imposed. Relying on legal precedents, including the decision in a previous case, the Tribunal set aside the imposition of penalty and interest, allowing the appeal. The judgment emphasized the importance of the timing of duty payment in relation to the issuance of the show-cause notice in determining the applicability of penalties and interest, providing clarity for future cases. Case-Laws Central Excise Tue, 14 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=115822