https://www.taxtmi.com/caselaws?id=351582 The tribunal allowed the appeal, directing the lower authority to refund the excess amount held by the revenue after calculating the total liability and adjusting it against the deposited amount. The appellant was granted the benefit of discharging 25% of the duty confirmed as penalty under section 11 AC of the Central Excise Act 1944, based on the undisputed facts of early deposit exceeding the duty liability. The appeal was disposed of with consequential relief, clarifying the application of the duty penalty provision. en-us Mon, 30 Oct 2017 00:00:00 +0530 Fri, 20 Feb 2026 17:03:49 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=351582 The tribunal allowed the appeal, directing the lower authority to refund the excess amount held by the revenue after calculating the total liability and adjusting it against the deposited amount. The appellant was granted the benefit of discharging 25% of the duty confirmed as penalty under section 11 AC of the Central Excise Act 1944, based on the undisputed facts of early deposit exceeding the duty liability. The appeal was disposed of with consequential relief, clarifying the application of the duty penalty provision. Case-Laws Central Excise Mon, 30 Oct 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=351582