https://www.taxtmi.com/caselaws?id=123800 Delayed payment of central excise duty, followed by payment of the duty and interest before the show-cause notice, did not by itself require penalty under Section 11AC of the Central Excise Act and Rule 25 of the Central Excise Rules, 2002. In the absence of any material showing an intention to evade duty, the penalty provisions were treated as discretionary rather than automatic. The Commissioner (Appeals)'s view declining penalty was found neither irrational nor arbitrary, and the Revenue's appeal failed. en-us Wed, 14 May 2008 00:00:00 +0530 Thu, 20 Sep 2012 16:07:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=123800 Delayed payment of central excise duty, followed by payment of the duty and interest before the show-cause notice, did not by itself require penalty under Section 11AC of the Central Excise Act and Rule 25 of the Central Excise Rules, 2002. In the absence of any material showing an intention to evade duty, the penalty provisions were treated as discretionary rather than automatic. The Commissioner (Appeals)'s view declining penalty was found neither irrational nor arbitrary, and the Revenue's appeal failed. Case-Laws Central Excise Wed, 14 May 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=123800