https://www.taxtmi.com/caselaws?id=205402 The High Court set aside the Tribunal's decision absolving the respondent from penalty and interest for depositing duty before the show cause notice. The Court held that early duty deposit does not automatically exempt liability, disagreeing with the Tribunal's reliance on precedents. The matter was remanded for fresh consideration, emphasizing that liability, including the limitation period under Section 11A, remained open. The judgment was delivered by S. A. BOBDE, J, and F. M. REIS, J, with no order as to costs. en-us Tue, 12 Jul 2011 00:00:00 +0530 Fri, 19 Aug 2011 12:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205402 The High Court set aside the Tribunal's decision absolving the respondent from penalty and interest for depositing duty before the show cause notice. The Court held that early duty deposit does not automatically exempt liability, disagreeing with the Tribunal's reliance on precedents. The matter was remanded for fresh consideration, emphasizing that liability, including the limitation period under Section 11A, remained open. The judgment was delivered by S. A. BOBDE, J, and F. M. REIS, J, with no order as to costs. Case-Laws Central Excise Tue, 12 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205402