https://www.taxtmi.com/caselaws?id=170811 Penalty was not leviable where the assessee discharged duty and interest before issuance of the show cause notice. On those facts, the rule invoked was read in light of the prior payment, and there was no basis to infer any mala fide intention to evade duty or interest. The Commissioner and the Tribunal had reached the same conclusion on the evidence, and the Revenue's challenge to the penalty failed. en-us Wed, 18 Jan 2012 00:00:00 +0530 Wed, 17 Jun 2015 15:13:05 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=170811 Penalty was not leviable where the assessee discharged duty and interest before issuance of the show cause notice. On those facts, the rule invoked was read in light of the prior payment, and there was no basis to infer any mala fide intention to evade duty or interest. The Commissioner and the Tribunal had reached the same conclusion on the evidence, and the Revenue's challenge to the penalty failed. Case-Laws Central Excise Wed, 18 Jan 2012 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=170811