https://www.taxtmi.com/caselaws?id=125680 Penalty under Section 11AC of the Central Excise Act, 1944 was not leviable because the duty had been paid before the show cause notice, the demand was confirmed under Section 11A(1), and the extended period was not clearly invoked. Interest under Section 11AB was also not leviable on the facts found, as the duty stood discharged before notice and the appellate order did not proceed on an extended-period basis. The Revenue's challenge therefore failed and the order setting aside penalty and interest liability was sustained. en-us Mon, 17 Nov 2008 00:00:00 +0530 Mon, 29 Oct 2012 11:17:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=125680 Penalty under Section 11AC of the Central Excise Act, 1944 was not leviable because the duty had been paid before the show cause notice, the demand was confirmed under Section 11A(1), and the extended period was not clearly invoked. Interest under Section 11AB was also not leviable on the facts found, as the duty stood discharged before notice and the appellate order did not proceed on an extended-period basis. The Revenue's challenge therefore failed and the order setting aside penalty and interest liability was sustained. Case-Laws Central Excise Mon, 17 Nov 2008 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=125680