https://www.taxtmi.com/caselaws?id=154697 Pre-notice payment of central excise duty does not, by itself, bar penalty or interest under Section 11AC of the Central Excise Act, 1944. The penal provision operates only where the statutory ingredients are established, including fraud, suppression of facts, wilful misstatement, or intent to evade duty. On the recorded facts, no finding of clandestine removal or other deliberate conduct was made, so Section 11AC could not be applied against the assessee. The legal position is that prior payment may affect the proceedings, but it does not create automatic immunity from penalty absent the requisite mens rea-related findings. en-us Mon, 05 Oct 2009 00:00:00 +0530 Fri, 31 Oct 2014 11:59:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=154697 Pre-notice payment of central excise duty does not, by itself, bar penalty or interest under Section 11AC of the Central Excise Act, 1944. The penal provision operates only where the statutory ingredients are established, including fraud, suppression of facts, wilful misstatement, or intent to evade duty. On the recorded facts, no finding of clandestine removal or other deliberate conduct was made, so Section 11AC could not be applied against the assessee. The legal position is that prior payment may affect the proceedings, but it does not create automatic immunity from penalty absent the requisite mens rea-related findings. Case-Laws Central Excise Mon, 05 Oct 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=154697