https://www.taxtmi.com/caselaws?id=257145 Non-payment of excise duty on scrap generated at job-worker premises and removal of capital goods without reversal of credit attracted duty, interest and penalty where suppression and intent to evade were established. Section 11AC penalty and Section 11AB interest applied only from their effective commencement, while interest under Rule 57U was also sustained. Reduced penalty under Section 11AC required payment of duty, interest and the reduced penalty within the prescribed period from communication of the adjudication order; later payment following remand did not meet that condition. The separate Rule 173Q penalty was set aside on lenient consideration. en-us Mon, 23 Feb 2015 00:00:00 +0530 Sat, 28 Feb 2015 12:32:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=257145 Non-payment of excise duty on scrap generated at job-worker premises and removal of capital goods without reversal of credit attracted duty, interest and penalty where suppression and intent to evade were established. Section 11AC penalty and Section 11AB interest applied only from their effective commencement, while interest under Rule 57U was also sustained. Reduced penalty under Section 11AC required payment of duty, interest and the reduced penalty within the prescribed period from communication of the adjudication order; later payment following remand did not meet that condition. The separate Rule 173Q penalty was set aside on lenient consideration. Case-Laws Central Excise Mon, 23 Feb 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=257145