https://www.taxtmi.com/caselaws?id=176113 Penalty under Section 11AC of the Central Excise Act, 1944 and Rules 9(2), 52A, 173Q and 226 of the Central Excise Rules, 1944 was considered unsustainable where the duty had already been paid before issuance of the show-cause notice. The settled view applied was that, once the duty demand is discharged before the notice, penal consequence under these provisions is not leviable on those facts. The notice in this matter was issued after payment of duty, so the penalty could not be maintained. en-us Thu, 30 Sep 2004 00:00:00 +0530 Mon, 14 Dec 2015 09:24:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=176113 Penalty under Section 11AC of the Central Excise Act, 1944 and Rules 9(2), 52A, 173Q and 226 of the Central Excise Rules, 1944 was considered unsustainable where the duty had already been paid before issuance of the show-cause notice. The settled view applied was that, once the duty demand is discharged before the notice, penal consequence under these provisions is not leviable on those facts. The notice in this matter was issued after payment of duty, so the penalty could not be maintained. Case-Laws Central Excise Thu, 30 Sep 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=176113