https://www.taxtmi.com/caselaws?id=212189 The Tribunal allowed the Revenue's appeal, setting aside the lower appellate authority's decision and upholding the penalty imposition on the respondent under Section 11AC of the Central Excise Act. The Tribunal held that the liability for penalty remains even if the duty is paid before or after the show-cause notice, based on legal precedents and a Supreme Court ruling. en-us Tue, 31 May 2011 00:00:00 +0530 Fri, 13 Apr 2012 16:56:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=212189 The Tribunal allowed the Revenue's appeal, setting aside the lower appellate authority's decision and upholding the penalty imposition on the respondent under Section 11AC of the Central Excise Act. The Tribunal held that the liability for penalty remains even if the duty is paid before or after the show-cause notice, based on legal precedents and a Supreme Court ruling. Case-Laws Central Excise Tue, 31 May 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=212189