https://www.taxtmi.com/caselaws?id=338737 The Appellate Tribunal CESTAT Bangalore dismissed the Revenue's appeal against the Order-in-Original passed by the Commissioner of Central Excise, Calicut. The case involved excise duty demand on a manufacturer for removing goods without payment after exceeding the exemption limit. Despite the allegation of suppression, the Commissioner did not impose a penalty on the respondent, considering their prompt compliance upon realizing the mistake. Citing relevant case law, including Rashtriya Ispat Nigam Ltd. vs. Commissioner of Central Excise, Vishakaptnam, the Tribunal upheld the decision, stating that penalty is not warranted if duty demand is paid before a show-cause notice. en-us Tue, 07 Feb 2017 00:00:00 +0530 Fri, 10 Feb 2017 08:51:37 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=338737 The Appellate Tribunal CESTAT Bangalore dismissed the Revenue's appeal against the Order-in-Original passed by the Commissioner of Central Excise, Calicut. The case involved excise duty demand on a manufacturer for removing goods without payment after exceeding the exemption limit. Despite the allegation of suppression, the Commissioner did not impose a penalty on the respondent, considering their prompt compliance upon realizing the mistake. Citing relevant case law, including Rashtriya Ispat Nigam Ltd. vs. Commissioner of Central Excise, Vishakaptnam, the Tribunal upheld the decision, stating that penalty is not warranted if duty demand is paid before a show-cause notice. Case-Laws Central Excise Tue, 07 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=338737