https://www.taxtmi.com/caselaws?id=251196 Penalty under the Central Excise Act cannot be refused or imposed solely because duty was paid before the show cause notice; the statutory conditions for invoking penalty must first be found on facts, including the relevant culpable conduct. Where no factual finding exists on those preconditions, the penalty issue cannot be decided on payment alone and requires fresh determination. Interest liability follows the statutory scheme once duty liability is established, and pre-notice payment by itself does not justify denial of interest. The controversy was therefore remitted for reconsideration with proper findings on the preconditions for penalty and the consequential interest liability. en-us Mon, 11 Feb 2013 00:00:00 +0530 Sun, 07 Sep 2014 08:18:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=251196 Penalty under the Central Excise Act cannot be refused or imposed solely because duty was paid before the show cause notice; the statutory conditions for invoking penalty must first be found on facts, including the relevant culpable conduct. Where no factual finding exists on those preconditions, the penalty issue cannot be decided on payment alone and requires fresh determination. Interest liability follows the statutory scheme once duty liability is established, and pre-notice payment by itself does not justify denial of interest. The controversy was therefore remitted for reconsideration with proper findings on the preconditions for penalty and the consequential interest liability. Case-Laws Central Excise Mon, 11 Feb 2013 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=251196