https://www.taxtmi.com/caselaws?id=171436 The Court held that the respondent was liable for penalty under Section 11AC of the Central Excise Act, 1944, for distributing gift boxes without paying duty in 1994, 1995, and 1996. Despite paying duty in 1997, the Court found the penalty applicable for non-payment before the show-cause notice in 1998. The Court set aside CESTAT's decision on penalty, allowing the Civil Miscellaneous Appeal without costs and closing the related Miscellaneous Petition. en-us Mon, 03 Feb 2014 00:00:00 +0530 Thu, 18 Jun 2015 14:56:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171436 The Court held that the respondent was liable for penalty under Section 11AC of the Central Excise Act, 1944, for distributing gift boxes without paying duty in 1994, 1995, and 1996. Despite paying duty in 1997, the Court found the penalty applicable for non-payment before the show-cause notice in 1998. The Court set aside CESTAT's decision on penalty, allowing the Civil Miscellaneous Appeal without costs and closing the related Miscellaneous Petition. Case-Laws Central Excise Mon, 03 Feb 2014 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171436