https://www.taxtmi.com/caselaws?id=202556 Short-paid central excise duty paid before the show cause notice fell within Section 11A(2B) of the Central Excise Act, 1944, so the demand and related proceedings were unsustainable. Penalties imposed under Section 11AC, Rule 25 of the Central Excise Rules, 2002, and the CENVAT Credit Rules were found grossly disproportionate to the duty involved, and the adjudication reflected non-application of mind. The appellate order setting aside the demand and penalties was upheld, and the departmental challenge failed. en-us Tue, 07 Sep 2010 00:00:00 +0530 Mon, 14 Mar 2011 17:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=202556 Short-paid central excise duty paid before the show cause notice fell within Section 11A(2B) of the Central Excise Act, 1944, so the demand and related proceedings were unsustainable. Penalties imposed under Section 11AC, Rule 25 of the Central Excise Rules, 2002, and the CENVAT Credit Rules were found grossly disproportionate to the duty involved, and the adjudication reflected non-application of mind. The appellate order setting aside the demand and penalties was upheld, and the departmental challenge failed. Case-Laws Central Excise Tue, 07 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=202556