https://www.taxtmi.com/caselaws?id=261069 Pre-deposit of penalty was waived where the assessee had already paid the entire default amount in proceedings arising from delayed payment of central excise dues. The challenge also questioned issuance of the penalty show-cause notice after one year under Section 11A of the Central Excise Act, 1944, and relied on the Gujarat High Court view that Rule 8(3A) of the Central Excise Rules, 2002 was ultra vires. On those facts, the Tribunal considered that the appeal could have succeeded at that stage and stayed recovery of the penalty during pendency of the appeal. en-us Fri, 23 Jan 2015 00:00:00 +0530 Wed, 01 Jul 2015 06:48:42 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=261069 Pre-deposit of penalty was waived where the assessee had already paid the entire default amount in proceedings arising from delayed payment of central excise dues. The challenge also questioned issuance of the penalty show-cause notice after one year under Section 11A of the Central Excise Act, 1944, and relied on the Gujarat High Court view that Rule 8(3A) of the Central Excise Rules, 2002 was ultra vires. On those facts, the Tribunal considered that the appeal could have succeeded at that stage and stayed recovery of the penalty during pendency of the appeal. Case-Laws Central Excise Fri, 23 Jan 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=261069