https://www.taxtmi.com/caselaws?id=353098 Penalty under the Central Excise Act and Central Excise Rules was held not leviable where the duty had been paid before issuance of the show cause notice. The Tribunal applied the settled principle that prior payment of duty, particularly with interest, negates penal consequences under Section 11AC and Rule 25. The fact that the assessee was a Government undertaking also supported deletion of penalty. The duty demand itself was sustained, but the penalty was cancelled. en-us Tue, 07 Nov 2017 00:00:00 +0530 Thu, 28 Dec 2017 07:48:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=353098 Penalty under the Central Excise Act and Central Excise Rules was held not leviable where the duty had been paid before issuance of the show cause notice. The Tribunal applied the settled principle that prior payment of duty, particularly with interest, negates penal consequences under Section 11AC and Rule 25. The fact that the assessee was a Government undertaking also supported deletion of penalty. The duty demand itself was sustained, but the penalty was cancelled. Case-Laws Central Excise Tue, 07 Nov 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=353098