https://www.taxtmi.com/caselaws?id=208608 Penalty under the Central Excise regime does not survive where short-paid duty is deposited before the show cause notice and there is no finding of wilful suppression or mens rea. Section 11A(2B) is treated as barring notice once the duty has been paid before notice, and without a valid notice the foundation for penalty under Rule 25 read with Section 11AC falls away. The same principle was applied to both appeals, with the penalty deletion sustained and the revenue's challenge rejected. en-us Mon, 27 Sep 2010 00:00:00 +0530 Mon, 16 Jan 2012 16:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208608 Penalty under the Central Excise regime does not survive where short-paid duty is deposited before the show cause notice and there is no finding of wilful suppression or mens rea. Section 11A(2B) is treated as barring notice once the duty has been paid before notice, and without a valid notice the foundation for penalty under Rule 25 read with Section 11AC falls away. The same principle was applied to both appeals, with the penalty deletion sustained and the revenue's challenge rejected. Case-Laws Central Excise Mon, 27 Sep 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208608