https://www.taxtmi.com/caselaws?id=272009 Voluntary payment of excise duty on self-detected excess clearances before issuance of show cause notice, coupled with disclosure to the Revenue and payment of interest, brought the matter within Section 11A(2B) of the Central Excise Act, 1944. In the absence of proved suppression, mala fide, or intent to evade duty, the legal foundation for penalty under Section 11AC and Rules 25 and 26 of the Central Excise Rules, 2002 was absent. The analysis confirms that penal consequences do not follow where the assessee corrects the lapse and discharges the dues before departmental action. en-us Fri, 26 Jun 2015 00:00:00 +0530 Wed, 24 Feb 2016 18:20:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=272009 Voluntary payment of excise duty on self-detected excess clearances before issuance of show cause notice, coupled with disclosure to the Revenue and payment of interest, brought the matter within Section 11A(2B) of the Central Excise Act, 1944. In the absence of proved suppression, mala fide, or intent to evade duty, the legal foundation for penalty under Section 11AC and Rules 25 and 26 of the Central Excise Rules, 2002 was absent. The analysis confirms that penal consequences do not follow where the assessee corrects the lapse and discharges the dues before departmental action. Case-Laws Central Excise Fri, 26 Jun 2015 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=272009