https://www.taxtmi.com/forum/issue?id=106084 Where excise duty was underpaid due to an inadvertent excess Cenvat credit claim, the taxpayer's subsequent payment of the outstanding duty with interest before initiation of show-cause proceedings is treated as removing the basis for a penalty; Rule 8 compliance timing and the taxpayer's mistake due to ignorance are cited as mitigating factors, though a penalty may still be imposed if a show-cause notice issues prior to payment. en-us Wed, 11 Sep 2013 15:52:48 +0530 Thu, 23 Jan 2025 15:57:32 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106084 Where excise duty was underpaid due to an inadvertent excess Cenvat credit claim, the taxpayer's subsequent payment of the outstanding duty with interest before initiation of show-cause proceedings is treated as removing the basis for a penalty; Rule 8 compliance timing and the taxpayer's mistake due to ignorance are cited as mitigating factors, though a penalty may still be imposed if a show-cause notice issues prior to payment. Discussion-Forum Central Excise Wed, 11 Sep 2013 15:52:48 +0530 https://www.taxtmi.com/forum/issue?id=106084