https://www.taxtmi.com/caselaws?id=1592 Pre-notice payment of short-levied central excise duty prevents initiation or continuation of penalty under section 11AC of the Central Excise Act, 1944 because the duty demand stands discharged before the show cause notice and no subsisting short levy remains on that date. The court also noted that such payment undermines the usual foundation for penalty, including fraud, suppression, or misrepresentation. On these facts, penalty was held not leviable and the orders setting it aside were left undisturbed. en-us Fri, 02 Mar 2007 00:00:00 +0530 Sat, 11 Jun 2016 09:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1592 Pre-notice payment of short-levied central excise duty prevents initiation or continuation of penalty under section 11AC of the Central Excise Act, 1944 because the duty demand stands discharged before the show cause notice and no subsisting short levy remains on that date. The court also noted that such payment undermines the usual foundation for penalty, including fraud, suppression, or misrepresentation. On these facts, penalty was held not leviable and the orders setting it aside were left undisturbed. Case-Laws Central Excise Fri, 02 Mar 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1592