https://www.taxtmi.com/caselaws?id=241138 The Tribunal upheld the Commissioner (Appeals) order, determining that the duty, interest, and penalty were paid within the stipulated period, indicating the closure of proceedings under Section 11A(2) of the Central Excise Act, 1944. The Revenue's challenges regarding incomplete proceedings and alleged clandestine clearance were dismissed. The respondents were found entitled to cum-duty benefit based on established legal precedent. Consequently, the appeal by the Revenue was deemed lacking in merit and dismissed. en-us Thu, 28 Feb 2013 00:00:00 +0530 Wed, 18 Dec 2013 08:45:10 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=241138 The Tribunal upheld the Commissioner (Appeals) order, determining that the duty, interest, and penalty were paid within the stipulated period, indicating the closure of proceedings under Section 11A(2) of the Central Excise Act, 1944. The Revenue's challenges regarding incomplete proceedings and alleged clandestine clearance were dismissed. The respondents were found entitled to cum-duty benefit based on established legal precedent. Consequently, the appeal by the Revenue was deemed lacking in merit and dismissed. Case-Laws Central Excise Thu, 28 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=241138