https://www.taxtmi.com/caselaws?id=206592 HC held that under Section 11A, determination of duty liability under sub-section (2) is a condition precedent for levy of penalty. Since the assessee, upon being pointed out, voluntarily paid the entire duty and interest without contest, there was no adjudicated determination of duty by the authority. HC further noted that the show cause notice did not specify the cause or circumstances constituting evasion of duty. Upholding the Tribunal's findings that no case for penalty was made out and that the Commissioner erred in imposing penalty, HC found no substantial question of law and dismissed the departmental appeal. en-us Thu, 27 Jan 2011 00:00:00 +0530 Wed, 26 Nov 2025 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=206592 HC held that under Section 11A, determination of duty liability under sub-section (2) is a condition precedent for levy of penalty. Since the assessee, upon being pointed out, voluntarily paid the entire duty and interest without contest, there was no adjudicated determination of duty by the authority. HC further noted that the show cause notice did not specify the cause or circumstances constituting evasion of duty. Upholding the Tribunal's findings that no case for penalty was made out and that the Commissioner erred in imposing penalty, HC found no substantial question of law and dismissed the departmental appeal. Case-Laws Central Excise Thu, 27 Jan 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=206592