https://www.taxtmi.com/caselaws?id=244098 The appellant cleared lifts and parts without proper accounting, leading to a show cause notice for Central Excise duty, interest, and penalty. Despite challenges regarding invoice correlation and double payments, the appellant's prior full payment of duty, interest, and 25% penalty before the notice was acknowledged. The judge invoked Section 11A(2B) of the Central Excise Act, deeming the issue closed post full payment. The appeal was disposed of, directing closure of proceedings as the appellant had already paid the required amounts before the show cause notice, rendering the remaining penalty challenge unnecessary. en-us Fri, 18 Oct 2013 00:00:00 +0530 Tue, 18 Feb 2014 07:04:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=244098 The appellant cleared lifts and parts without proper accounting, leading to a show cause notice for Central Excise duty, interest, and penalty. Despite challenges regarding invoice correlation and double payments, the appellant's prior full payment of duty, interest, and 25% penalty before the notice was acknowledged. The judge invoked Section 11A(2B) of the Central Excise Act, deeming the issue closed post full payment. The appeal was disposed of, directing closure of proceedings as the appellant had already paid the required amounts before the show cause notice, rendering the remaining penalty challenge unnecessary. Case-Laws Central Excise Fri, 18 Oct 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=244098