https://www.taxtmi.com/caselaws?id=126307 The Tribunal found that the appellants had a genuine belief in the duty exemption for sports goods, supported by meticulous records and a relevant Central Excise Notification. As duty was paid upon discovery of the oversight, the proviso to Section 11A did not apply. The Tribunal ruled that no show cause notice was required and set aside the penalty imposition, while upholding the interest under Section 11AB. The appeal was partially allowed in favor of the appellants. en-us Wed, 08 Apr 2009 00:00:00 +0530 Mon, 05 Nov 2012 14:33:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126307 The Tribunal found that the appellants had a genuine belief in the duty exemption for sports goods, supported by meticulous records and a relevant Central Excise Notification. As duty was paid upon discovery of the oversight, the proviso to Section 11A did not apply. The Tribunal ruled that no show cause notice was required and set aside the penalty imposition, while upholding the interest under Section 11AB. The appeal was partially allowed in favor of the appellants. Case-Laws Central Excise Wed, 08 Apr 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126307