https://www.taxtmi.com/caselaws?id=208855 Penalty under Section 11AC of the Central Excise Act, 1944 was not warranted where duty and interest had been paid by the assessee during investigation before adjudication, and that payment was not disputed in the appeal. The discussion arose from CENVAT credit on input services used for both dutiable and exempted goods under Rule 6(2) of the CENVAT Credit Rules, 2004. Applying the principle underlying Section 11A(2B), the Tribunal treated the payment as voluntary and left the duty demand undisturbed while setting aside the penalty. en-us Thu, 12 Aug 2010 00:00:00 +0530 Tue, 03 Sep 2013 18:05:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=208855 Penalty under Section 11AC of the Central Excise Act, 1944 was not warranted where duty and interest had been paid by the assessee during investigation before adjudication, and that payment was not disputed in the appeal. The discussion arose from CENVAT credit on input services used for both dutiable and exempted goods under Rule 6(2) of the CENVAT Credit Rules, 2004. Applying the principle underlying Section 11A(2B), the Tribunal treated the payment as voluntary and left the duty demand undisturbed while setting aside the penalty. Case-Laws Service Tax Thu, 12 Aug 2010 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=208855