https://www.taxtmi.com/caselaws?id=126243 Where the duty attributable to debit notes had already been fully paid before the show cause notice, a separate confirmed demand of Rs. 108, being only a residual part of the same duty computation, could not survive and was set aside. The omission of the debit notes from ER-1 returns supported suppression, so the benefit of section 11A(2B) was not available. However, because the surviving duty had been paid before notice and no interest was demanded on that amount, the conditions for the first proviso to section 11AC were met, and penalty was confined to 25% of the duty. en-us Mon, 19 Jan 2009 00:00:00 +0530 Sat, 03 Nov 2012 16:27:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126243 Where the duty attributable to debit notes had already been fully paid before the show cause notice, a separate confirmed demand of Rs. 108, being only a residual part of the same duty computation, could not survive and was set aside. The omission of the debit notes from ER-1 returns supported suppression, so the benefit of section 11A(2B) was not available. However, because the surviving duty had been paid before notice and no interest was demanded on that amount, the conditions for the first proviso to section 11AC were met, and penalty was confined to 25% of the duty. Case-Laws Central Excise Mon, 19 Jan 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126243