https://www.taxtmi.com/caselaws?id=116280 The Tribunal held that no penalty could be imposed under Section 11AC of the Central Excise Act if duty was paid before the issuance of a show cause notice, aligning with the decision in Commissioner of Central Excise v. Machino Montell. Consequently, the penalty imposed on the appellants for wilful suppression of dutiable goods was vacated. As Section 11AC was found inapplicable, the demand for interest under Section 11AB was also vacated. The impugned order was set aside, and the appeal was allowed, emphasizing the significance of timely duty payment to avoid penalties and the interaction between Sections 11AB and 11AC. en-us Thu, 05 May 2005 00:00:00 +0530 Mon, 11 Jun 2012 10:44:54 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=116280 The Tribunal held that no penalty could be imposed under Section 11AC of the Central Excise Act if duty was paid before the issuance of a show cause notice, aligning with the decision in Commissioner of Central Excise v. Machino Montell. Consequently, the penalty imposed on the appellants for wilful suppression of dutiable goods was vacated. As Section 11AC was found inapplicable, the demand for interest under Section 11AB was also vacated. The impugned order was set aside, and the appeal was allowed, emphasizing the significance of timely duty payment to avoid penalties and the interaction between Sections 11AB and 11AC. Case-Laws Central Excise Thu, 05 May 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=116280