https://www.taxtmi.com/caselaws?id=188010 The appeal was against an Order-in-Appeal upholding duty demand and interest but setting aside the penalty under Section 11AC. The Commissioner (Appeals) based the decision on the payment of duty and interest before the show cause notice was issued, following legal principles. The Tribunal rejected the Revenue's appeal, finding no merit in the argument for mandatory penalty under Section 11AC. en-us Wed, 13 Jun 2007 00:00:00 +0530 Tue, 15 Nov 2016 17:59:23 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=188010 The appeal was against an Order-in-Appeal upholding duty demand and interest but setting aside the penalty under Section 11AC. The Commissioner (Appeals) based the decision on the payment of duty and interest before the show cause notice was issued, following legal principles. The Tribunal rejected the Revenue's appeal, finding no merit in the argument for mandatory penalty under Section 11AC. Case-Laws Central Excise Wed, 13 Jun 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=188010