https://www.taxtmi.com/caselaws?id=254520 Section 11AC of the Central Excise Act was treated as mandatorily applicable once its statutory conditions were satisfied, leaving no discretion to waive or reduce penalty. Partial payment of duty before the show-cause notice, or payment of the balance after notice but before adjudication, did not displace the penal consequence. The Tribunal's deletion of penalty was therefore set aside, and the mandatory penalty was restored in favour of the Revenue. en-us Fri, 12 Dec 2014 00:00:00 +0530 Thu, 18 Jun 2015 15:23:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=254520 Section 11AC of the Central Excise Act was treated as mandatorily applicable once its statutory conditions were satisfied, leaving no discretion to waive or reduce penalty. Partial payment of duty before the show-cause notice, or payment of the balance after notice but before adjudication, did not displace the penal consequence. The Tribunal's deletion of penalty was therefore set aside, and the mandatory penalty was restored in favour of the Revenue. Case-Laws Central Excise Fri, 12 Dec 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=254520