https://www.taxtmi.com/caselaws?id=249697 The Tribunal overturned the Commissioner (Appeals) decision to set aside penalty and interest imposed on a respondent under Section 11AC and 11AB of the Central Excise Act, 1944. The Tribunal emphasized that penalties cannot be annulled solely due to pre-notice duty payment, citing a Supreme Court case. As the respondent did not challenge the penalty and interest on substantive grounds, the Tribunal reinstated the original authority's decision, highlighting the necessity of contesting such liabilities on merit rather than timing of duty payments. en-us Tue, 04 Mar 2014 00:00:00 +0530 Tue, 15 Jul 2014 12:14:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=249697 The Tribunal overturned the Commissioner (Appeals) decision to set aside penalty and interest imposed on a respondent under Section 11AC and 11AB of the Central Excise Act, 1944. The Tribunal emphasized that penalties cannot be annulled solely due to pre-notice duty payment, citing a Supreme Court case. As the respondent did not challenge the penalty and interest on substantive grounds, the Tribunal reinstated the original authority's decision, highlighting the necessity of contesting such liabilities on merit rather than timing of duty payments. Case-Laws Central Excise Tue, 04 Mar 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=249697