https://www.taxtmi.com/caselaws?id=339665 The Tribunal set aside the penalty imposed by the Commissioner on the appellant for delayed duty payments on branded readymade garments, citing that if duty is paid before the show-cause notice, penalty should not be imposed. Rulings from the High Court supported this stance, exempting the appellant from penalty due to timely duty payment. The decision emphasizes the importance of adhering to payment timelines under the Central Excise Rules, 2002 to avoid penalties and legal consequences for non-compliance. en-us Thu, 16 Feb 2017 00:00:00 +0530 Sat, 04 Mar 2017 14:29:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=339665 The Tribunal set aside the penalty imposed by the Commissioner on the appellant for delayed duty payments on branded readymade garments, citing that if duty is paid before the show-cause notice, penalty should not be imposed. Rulings from the High Court supported this stance, exempting the appellant from penalty due to timely duty payment. The decision emphasizes the importance of adhering to payment timelines under the Central Excise Rules, 2002 to avoid penalties and legal consequences for non-compliance. Case-Laws Central Excise Thu, 16 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=339665