https://www.taxtmi.com/caselaws?id=207893 The Supreme Court clarified that penalty under Section 11AC of the Central Excise Act must match the duty liability without excise officers' discretion. The High Court directed the Tribunal to assess if setting aside the penalty equal to the duty amount due to pre-notice duty payment is appropriate. The Apex Court's decision in Union of India vs. Rajasthan Spinning & Weaving Mills emphasized that paying duty before notice does not exempt from penalty if evasion was intentional and deceptive. The Court affirmed that penalty can be imposed even if duty is paid before notice, leading to the appeals being disposed of accordingly. en-us Mon, 18 Apr 2011 00:00:00 +0530 Wed, 21 Dec 2011 15:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=207893 The Supreme Court clarified that penalty under Section 11AC of the Central Excise Act must match the duty liability without excise officers' discretion. The High Court directed the Tribunal to assess if setting aside the penalty equal to the duty amount due to pre-notice duty payment is appropriate. The Apex Court's decision in Union of India vs. Rajasthan Spinning & Weaving Mills emphasized that paying duty before notice does not exempt from penalty if evasion was intentional and deceptive. The Court affirmed that penalty can be imposed even if duty is paid before notice, leading to the appeals being disposed of accordingly. Case-Laws Central Excise Mon, 18 Apr 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=207893