https://www.taxtmi.com/caselaws?id=246537 Penalty under Rule 25 of the Central Excise Rules, 1944 was held unsustainable where the assessee paid the duty and interest before issuance of the show cause notice and informed the department. The text notes that, once the liability was discharged and communicated prior to notice, Section 11A(2B) of the Central Excise Act, 1944 applied and a show cause notice was not required for further proceedings. In the absence of a surviving statutory basis for action, the penalty provision could not be invoked and was set aside. en-us Mon, 30 Jul 2012 00:00:00 +0530 Sun, 20 Apr 2014 16:28:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=246537 Penalty under Rule 25 of the Central Excise Rules, 1944 was held unsustainable where the assessee paid the duty and interest before issuance of the show cause notice and informed the department. The text notes that, once the liability was discharged and communicated prior to notice, Section 11A(2B) of the Central Excise Act, 1944 applied and a show cause notice was not required for further proceedings. In the absence of a surviving statutory basis for action, the penalty provision could not be invoked and was set aside. Case-Laws Central Excise Mon, 30 Jul 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=246537