https://www.taxtmi.com/caselaws?id=123427 Voluntary payment of differential central excise duty before service of the show cause notice attracted Section 11A(2B), so the later notice could not validly sustain the same demand and penalty. The tribunal treated the pre-notice debit as bringing the case within the statutory scheme for voluntary compliance, making confirmation of duty and penalty on that basis unsustainable. The assessee's challenge therefore succeeded, and the demand and penalty were set aside. en-us Mon, 05 Feb 2007 00:00:00 +0530 Thu, 13 Sep 2012 18:35:52 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123427 Voluntary payment of differential central excise duty before service of the show cause notice attracted Section 11A(2B), so the later notice could not validly sustain the same demand and penalty. The tribunal treated the pre-notice debit as bringing the case within the statutory scheme for voluntary compliance, making confirmation of duty and penalty on that basis unsustainable. The assessee's challenge therefore succeeded, and the demand and penalty were set aside. Case-Laws Central Excise Mon, 05 Feb 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123427