https://www.taxtmi.com/caselaws?id=361105 The court upheld the levy of a 100% penalty under Section 11AC of the Excise Act, emphasizing that payment of disputed tax does not absolve liability for penalty. The Tribunal's decision confirming demands and penalties related to goods cleared without duty payment was affirmed, with slight modifications. The court reiterated that payment of duty, before or after a show cause notice, does not impact penalty imposition under Section 11AC, which is mandatory upon meeting specified conditions. The appeal was dismissed, affirming the penalty based on legal precedents and statutory compliance. en-us Mon, 07 May 2018 00:00:00 +0530 Mon, 14 Jan 2019 17:04:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=361105 The court upheld the levy of a 100% penalty under Section 11AC of the Excise Act, emphasizing that payment of disputed tax does not absolve liability for penalty. The Tribunal's decision confirming demands and penalties related to goods cleared without duty payment was affirmed, with slight modifications. The court reiterated that payment of duty, before or after a show cause notice, does not impact penalty imposition under Section 11AC, which is mandatory upon meeting specified conditions. The appeal was dismissed, affirming the penalty based on legal precedents and statutory compliance. Case-Laws Central Excise Mon, 07 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=361105