https://www.taxtmi.com/forum/issue?id=106748 The department can demand a penalty under section 11AC if differential excise duty results from fraud, suppression or willful misstatement, and payment of the penalty may amount to an admission of culpability. Conversely, payment of differential duty with interest has been treated in some precedents as obviating penalty; where penalty is claimed despite payment with interest, an appeal is advised. The factual reasons for the differential are determinative. en-us Sat, 26 Apr 2014 09:55:55 +0530 Thu, 23 Jan 2025 15:57:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/forum/issue?id=106748 The department can demand a penalty under section 11AC if differential excise duty results from fraud, suppression or willful misstatement, and payment of the penalty may amount to an admission of culpability. Conversely, payment of differential duty with interest has been treated in some precedents as obviating penalty; where penalty is claimed despite payment with interest, an appeal is advised. The factual reasons for the differential are determinative. Discussion-Forum Central Excise Sat, 26 Apr 2014 09:55:55 +0530 https://www.taxtmi.com/forum/issue?id=106748