https://www.taxtmi.com/caselaws?id=119168 Where duty is paid before issuance of the show cause notice, penalty under Section 11AC and interest under Section 11AB are not leviable under the cited central excise provisions. The text follows the Larger Bench ruling in Machino Montell and the Bombay High Court in Gaurav Mercantile Ltd., which were treated as prevailing over contrary Tribunal decisions. On that basis, the departmental appeal failed and the order imposing penalty and interest was affirmed in favour of the assessee. en-us Wed, 03 May 2006 00:00:00 +0530 Mon, 09 Jul 2012 14:14:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119168 Where duty is paid before issuance of the show cause notice, penalty under Section 11AC and interest under Section 11AB are not leviable under the cited central excise provisions. The text follows the Larger Bench ruling in Machino Montell and the Bombay High Court in Gaurav Mercantile Ltd., which were treated as prevailing over contrary Tribunal decisions. On that basis, the departmental appeal failed and the order imposing penalty and interest was affirmed in favour of the assessee. Case-Laws Central Excise Wed, 03 May 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119168