https://www.taxtmi.com/caselaws?id=336472 Where central excise duty had already been paid before issuance of the show cause notice, the Tribunal applied Section 11A(2A) of the Central Excise Act, 1944 and held that the surviving demand could not be sustained where the remaining amount was repetitive or already covered by admitted liability. It set aside the confirmed duty demands and held that, once the substantive demand failed, penalties under Section 11AC and Rule 25 could not stand on the same facts. The personal penalty on the director was also deleted with the underlying duty and penal liability. en-us Fri, 23 Sep 2016 00:00:00 +0530 Thu, 22 Dec 2016 13:10:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336472 Where central excise duty had already been paid before issuance of the show cause notice, the Tribunal applied Section 11A(2A) of the Central Excise Act, 1944 and held that the surviving demand could not be sustained where the remaining amount was repetitive or already covered by admitted liability. It set aside the confirmed duty demands and held that, once the substantive demand failed, penalties under Section 11AC and Rule 25 could not stand on the same facts. The personal penalty on the director was also deleted with the underlying duty and penal liability. Case-Laws Central Excise Fri, 23 Sep 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336472