https://www.taxtmi.com/caselaws?id=171781 Incorrect valuation under the Central Excise Valuation Rules, 2000 led to confirmation of differential duty and interest where invoice value had been adopted instead of the prescribed method for inter-related clearances. Voluntary payment of the shortfall before issuance of the show cause notice did not prevent confirmation of the duty demand, but it was relevant to penalty. Because the payment was made before departmental detection and the facts did not establish intent to evade duty, penalties under Section 11AC of the Central Excise Act, 1944 and Rule 209A of the Central Excise Rules, 1944 were set aside. en-us Mon, 21 Feb 2005 00:00:00 +0530 Sat, 01 Aug 2015 12:11:50 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=171781 Incorrect valuation under the Central Excise Valuation Rules, 2000 led to confirmation of differential duty and interest where invoice value had been adopted instead of the prescribed method for inter-related clearances. Voluntary payment of the shortfall before issuance of the show cause notice did not prevent confirmation of the duty demand, but it was relevant to penalty. Because the payment was made before departmental detection and the facts did not establish intent to evade duty, penalties under Section 11AC of the Central Excise Act, 1944 and Rule 209A of the Central Excise Rules, 1944 were set aside. Case-Laws Central Excise Mon, 21 Feb 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=171781