https://www.taxtmi.com/caselaws?id=201492 The High Court dismissed the writ application challenging the imposition of a 100% penalty on petitioners despite depositing disputed duty before the show cause notice. The court held that since the petitioners did not challenge the original penalty order, it became binding, and the court could not interfere under Article 226 of the Constitution of India. The application of the amended Section 11AC of the Central Excise Act was deemed inapplicable due to the timing of the evasion and notice issuance. The court emphasized the importance of timely challenges to orders and limitations on court intervention in adjudication and appellate processes. en-us Thu, 10 Dec 2009 00:00:00 +0530 Tue, 11 Jan 2011 19:16:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=201492 The High Court dismissed the writ application challenging the imposition of a 100% penalty on petitioners despite depositing disputed duty before the show cause notice. The court held that since the petitioners did not challenge the original penalty order, it became binding, and the court could not interfere under Article 226 of the Constitution of India. The application of the amended Section 11AC of the Central Excise Act was deemed inapplicable due to the timing of the evasion and notice issuance. The court emphasized the importance of timely challenges to orders and limitations on court intervention in adjudication and appellate processes. Case-Laws Central Excise Thu, 10 Dec 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=201492