https://www.taxtmi.com/caselaws?id=205644 The High Court held that interest and penalty can be imposed even if excise duty is deposited before the Show Cause Notice is issued. The Court emphasized that penalty imposition hinges on facts and directed the Commissioner to reassess the penalty issue considering fraud, collusion, misrepresentation, or contravention of Excise Act provisions. The Court remanded the case for fresh determination. Additionally, the Court instructed the Tribunal to reconsider the penalty imposition question based on fraud, collusion, misrepresentation, or contravention of Excise Act provisions in line with previous decisions, ultimately disposing of the appeal accordingly. en-us Thu, 25 Aug 2011 00:00:00 +0530 Tue, 13 Sep 2011 10:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=205644 The High Court held that interest and penalty can be imposed even if excise duty is deposited before the Show Cause Notice is issued. The Court emphasized that penalty imposition hinges on facts and directed the Commissioner to reassess the penalty issue considering fraud, collusion, misrepresentation, or contravention of Excise Act provisions. The Court remanded the case for fresh determination. Additionally, the Court instructed the Tribunal to reconsider the penalty imposition question based on fraud, collusion, misrepresentation, or contravention of Excise Act provisions in line with previous decisions, ultimately disposing of the appeal accordingly. Case-Laws Central Excise Thu, 25 Aug 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=205644