https://www.taxtmi.com/caselaws?id=215564 The Tribunal upheld the first appellate authority's decision, extending benefits to the assessee for discharging the full liability under Section 11A of the Central Excise Act, 1944. The Tribunal ruled that if the assessee pays duty liability, interest, and 25% of the penalty, proceedings conclude without a show cause notice. The Tribunal rejected the Revenue's argument for a refund claim, citing a Division Bench decision supporting the assessee's position. The appeal was dismissed, affirming the benefits granted to the assessee for full payment and concluding that the issue was settled by previous case law. en-us Thu, 12 Jul 2012 00:00:00 +0530 Fri, 03 Jan 2014 16:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=215564 The Tribunal upheld the first appellate authority's decision, extending benefits to the assessee for discharging the full liability under Section 11A of the Central Excise Act, 1944. The Tribunal ruled that if the assessee pays duty liability, interest, and 25% of the penalty, proceedings conclude without a show cause notice. The Tribunal rejected the Revenue's argument for a refund claim, citing a Division Bench decision supporting the assessee's position. The appeal was dismissed, affirming the benefits granted to the assessee for full payment and concluding that the issue was settled by previous case law. Case-Laws Central Excise Thu, 12 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=215564