https://www.taxtmi.com/caselaws?id=343646 The Tribunal set aside the Order-in-Original and Order-in-Appeal, allowing the appeal of the appellants who procured moulds and dies without paying Central Excise Duty. The show cause notice failed to justify the demand despite the duty and interest payment before issuance, rendering it legally untenable. The Tribunal held that Sub-section 2B of Section 11A of the Central Excise Act exempts penalties if duty and interest are paid pre-notice, except in cases of fraud or willful evasion, which were not proven. Consequently, the appellants were entitled to consequential relief under the law. en-us Tue, 25 Apr 2017 00:00:00 +0530 Tue, 30 May 2017 06:04:39 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343646 The Tribunal set aside the Order-in-Original and Order-in-Appeal, allowing the appeal of the appellants who procured moulds and dies without paying Central Excise Duty. The show cause notice failed to justify the demand despite the duty and interest payment before issuance, rendering it legally untenable. The Tribunal held that Sub-section 2B of Section 11A of the Central Excise Act exempts penalties if duty and interest are paid pre-notice, except in cases of fraud or willful evasion, which were not proven. Consequently, the appellants were entitled to consequential relief under the law. Case-Laws Central Excise Tue, 25 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343646