https://www.taxtmi.com/caselaws?id=121276 The Tribunal addressed the issue of imposing penalties under Section 11AC when duty is paid before the issuance of a show cause notice. Referring to conflicting decisions, the Tribunal decided to refer the matter to a Larger Bench for clarification due to the importance of resolving the issue and ensuring consistency in the application of the law across different regions to avoid disparate treatment based on the location of the assessee. en-us Wed, 21 Mar 2007 00:00:00 +0530 Sat, 28 Jul 2012 10:13:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=121276 The Tribunal addressed the issue of imposing penalties under Section 11AC when duty is paid before the issuance of a show cause notice. Referring to conflicting decisions, the Tribunal decided to refer the matter to a Larger Bench for clarification due to the importance of resolving the issue and ensuring consistency in the application of the law across different regions to avoid disparate treatment based on the location of the assessee. Case-Laws Central Excise Wed, 21 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=121276