https://www.taxtmi.com/caselaws?id=355379 Interest and penalty under Central Excise law were stated to depend on prior adjudication and determination of duty under Section 11A. The cited precedent was applied to indicate that Sections 11AC and 11AB operate only where evasion of duty has first been determined under Section 11A, and that penalty under Rule 173Q also cannot be imposed without such proceedings. In the absence of any duty demand or determination under Section 11A, the demand of interest and the penalty were treated as unsustainable, and the appeal was allowed. en-us Thu, 28 Dec 2017 00:00:00 +0530 Tue, 13 Feb 2018 16:46:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=355379 Interest and penalty under Central Excise law were stated to depend on prior adjudication and determination of duty under Section 11A. The cited precedent was applied to indicate that Sections 11AC and 11AB operate only where evasion of duty has first been determined under Section 11A, and that penalty under Rule 173Q also cannot be imposed without such proceedings. In the absence of any duty demand or determination under Section 11A, the demand of interest and the penalty were treated as unsustainable, and the appeal was allowed. Case-Laws Central Excise Thu, 28 Dec 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=355379