https://www.taxtmi.com/caselaws?id=2582 Where excise duty was paid before issuance of the show cause notice and no corroborative evidence proved clandestine removal, penalty under the Central Excise penalty provisions was not sustainable. The High Court noted that the appellate authority had rightly retained the duty already deposited while deleting penalty and interest, and that the Revenue had not shown any substantial question of law arising from the invocation of Section 11A(2B). The settled position applied was that pre-notice payment of duty, without proof of suppression or clandestine clearance, defeats penalty under Section 11AC and Rule 173Q. en-us Thu, 16 Aug 2007 00:00:00 +0530 Wed, 16 Apr 2008 09:13:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=2582 Where excise duty was paid before issuance of the show cause notice and no corroborative evidence proved clandestine removal, penalty under the Central Excise penalty provisions was not sustainable. The High Court noted that the appellate authority had rightly retained the duty already deposited while deleting penalty and interest, and that the Revenue had not shown any substantial question of law arising from the invocation of Section 11A(2B). The settled position applied was that pre-notice payment of duty, without proof of suppression or clandestine clearance, defeats penalty under Section 11AC and Rule 173Q. Case-Laws Central Excise Thu, 16 Aug 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=2582