https://www.taxtmi.com/caselaws?id=126424 The note explains that where a show-cause notice alleges contravention of excise and credit rules, non-payment of correct duty at removal, and intent to evade, an adjudication confirming duty, interest and penalty is treated as within the notice's scope. It further states that the requirements for penalty under Section 11AC and interest under Section 11AB are treated as satisfied when the allegations of evasion are not rebutted. Prior reversal of Modvat credit before notice does not, by itself, defeat the penalty consequence. The reported result was rejection of the assessee's challenge and sustainment of the duty demand and penal liability. en-us Fri, 29 May 2009 00:00:00 +0530 Thu, 03 Aug 2017 09:37:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126424 The note explains that where a show-cause notice alleges contravention of excise and credit rules, non-payment of correct duty at removal, and intent to evade, an adjudication confirming duty, interest and penalty is treated as within the notice's scope. It further states that the requirements for penalty under Section 11AC and interest under Section 11AB are treated as satisfied when the allegations of evasion are not rebutted. Prior reversal of Modvat credit before notice does not, by itself, defeat the penalty consequence. The reported result was rejection of the assessee's challenge and sustainment of the duty demand and penal liability. Case-Laws Central Excise Fri, 29 May 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126424