https://www.taxtmi.com/caselaws?id=687 HC held that deposit of duty after clandestine removal and before issuance of a show cause notice does not preclude applicability of Section 11AC; the provision creates penalty liability where its situations are met, and mere pre-notice payment does not negate those circumstances. Because the case fell under Section 11(2C), issuance of a notice under Section 11 was not barred, and the authorities could proceed with penalty proceedings despite the prior payment. en-us Tue, 25 Jul 2006 00:00:00 +0530 Thu, 18 Sep 2025 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=687 HC held that deposit of duty after clandestine removal and before issuance of a show cause notice does not preclude applicability of Section 11AC; the provision creates penalty liability where its situations are met, and mere pre-notice payment does not negate those circumstances. Because the case fell under Section 11(2C), issuance of a notice under Section 11 was not barred, and the authorities could proceed with penalty proceedings despite the prior payment. Case-Laws Central Excise Tue, 25 Jul 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=687