https://www.taxtmi.com/caselaws?id=1989 The case involved the imposition of penalties under the Central Excise Act/Rules despite payment of non levy/short levy before the show cause notice. The court held that penalties under Rule 25 cannot be imposed if duty is paid before the issuance of the notice, following the Supreme Court's decision. The court emphasized the discretionary nature of penalties under Rule 25 compared to Section 11AC. Due to the absence of mala fide intent and prompt rectification by the appellant, the appeal was dismissed in favor of the assessee. en-us Wed, 11 Jul 2007 00:00:00 +0530 Tue, 15 Apr 2008 12:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=1989 The case involved the imposition of penalties under the Central Excise Act/Rules despite payment of non levy/short levy before the show cause notice. The court held that penalties under Rule 25 cannot be imposed if duty is paid before the issuance of the notice, following the Supreme Court's decision. The court emphasized the discretionary nature of penalties under Rule 25 compared to Section 11AC. Due to the absence of mala fide intent and prompt rectification by the appellant, the appeal was dismissed in favor of the assessee. Case-Laws Central Excise Wed, 11 Jul 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=1989