https://www.taxtmi.com/caselaws?id=126590 Where duty and interest are paid before issuance of the show cause notice, the first proviso to Section 11AC of the Central Excise Act restricts the penalty to 25% of the duty involved. The non-payment of duty on sulphuric acid under parallel invoices was not disputed, but the decisive fact was pre-notice payment of the entire duty with interest. On that basis, the reduced penalty imposed by the appellate authority was held sustainable, and the higher penalty sought by the Revenue was not warranted. en-us Fri, 27 Feb 2009 00:00:00 +0530 Thu, 22 Nov 2012 14:08:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=126590 Where duty and interest are paid before issuance of the show cause notice, the first proviso to Section 11AC of the Central Excise Act restricts the penalty to 25% of the duty involved. The non-payment of duty on sulphuric acid under parallel invoices was not disputed, but the decisive fact was pre-notice payment of the entire duty with interest. On that basis, the reduced penalty imposed by the appellate authority was held sustainable, and the higher penalty sought by the Revenue was not warranted. Case-Laws Central Excise Fri, 27 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=126590