https://www.taxtmi.com/caselaws?id=331919 Voluntary payment of central excise duty and interest before issuance of the show-cause notice, with the payments disclosed in returns, attracts the protection of Section 11A(2B) of the Central Excise Act, 1944. Where there is no finding of intent to evade duty, penalty under Rule 25 and Section 11AC cannot be sustained. The pre-notice discharge of liability therefore defeats penal consequences on these facts, and no penalty is payable against the assessee. en-us Wed, 03 Aug 2016 00:00:00 +0530 Wed, 02 Nov 2016 14:41:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=331919 Voluntary payment of central excise duty and interest before issuance of the show-cause notice, with the payments disclosed in returns, attracts the protection of Section 11A(2B) of the Central Excise Act, 1944. Where there is no finding of intent to evade duty, penalty under Rule 25 and Section 11AC cannot be sustained. The pre-notice discharge of liability therefore defeats penal consequences on these facts, and no penalty is payable against the assessee. Case-Laws Central Excise Wed, 03 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=331919