https://www.taxtmi.com/caselaws?id=336531 The Tribunal allowed the appeal in favor of the appellant, finding no evidence of fraudulent intent or suppression. Due to duty payment post-error detection and pre-show cause notice, Section 11A(2B) applied, leading to closure of the matter without notice issuance. Precedents cited by the Department were deemed inapplicable due to lack of evidence of clandestine removal, resulting in no merit found in the impugned order. en-us Fri, 05 Aug 2016 00:00:00 +0530 Tue, 22 Aug 2017 14:43:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=336531 The Tribunal allowed the appeal in favor of the appellant, finding no evidence of fraudulent intent or suppression. Due to duty payment post-error detection and pre-show cause notice, Section 11A(2B) applied, leading to closure of the matter without notice issuance. Precedents cited by the Department were deemed inapplicable due to lack of evidence of clandestine removal, resulting in no merit found in the impugned order. Case-Laws Central Excise Fri, 05 Aug 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=336531