https://www.taxtmi.com/caselaws?id=119576 Amounts recovered under Rule 57CC of the Central Excise Rules were treated as distinct from duty, so the conditions for invoking penalty and interest under Sections 11AC and 11AB of the Central Excise Act were not met. Because those provisions apply only where duty has not been paid, has not been levied, or has been short-paid or short-levied, they could not be sustained against the Rule 57CC amount payable. en-us Wed, 05 Apr 2006 00:00:00 +0530 Wed, 11 Jul 2012 18:27:24 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=119576 Amounts recovered under Rule 57CC of the Central Excise Rules were treated as distinct from duty, so the conditions for invoking penalty and interest under Sections 11AC and 11AB of the Central Excise Act were not met. Because those provisions apply only where duty has not been paid, has not been levied, or has been short-paid or short-levied, they could not be sustained against the Rule 57CC amount payable. Case-Laws Central Excise Wed, 05 Apr 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=119576