https://www.taxtmi.com/caselaws?id=204002 The High Court held that depositing Central Excise Duty after detection by the department, but before a show cause notice, does not absolve the assessee from liability for penalty under Section 11AC of the Excise Act if their actions were not bona fide. The lower authorities failed to assess the penalty issue beyond the deposit timing, leading to the Court remanding the case for a fresh determination by the Assessing Officer. The Court emphasized the need to evaluate if non-payment of duty stemmed from fraud, collusion, willful misrepresentation, or contravention of Excise Act provisions with an intent to evade duty as per Section 11AC. en-us Fri, 03 Dec 2010 00:00:00 +0530 Thu, 22 Dec 2011 14:45:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=204002 The High Court held that depositing Central Excise Duty after detection by the department, but before a show cause notice, does not absolve the assessee from liability for penalty under Section 11AC of the Excise Act if their actions were not bona fide. The lower authorities failed to assess the penalty issue beyond the deposit timing, leading to the Court remanding the case for a fresh determination by the Assessing Officer. The Court emphasized the need to evaluate if non-payment of duty stemmed from fraud, collusion, willful misrepresentation, or contravention of Excise Act provisions with an intent to evade duty as per Section 11AC. Case-Laws Central Excise Fri, 03 Dec 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=204002