https://www.taxtmi.com/caselaws?id=274948 The court upheld the levy of interest but deleted the penalty imposed under Sections 11A(1), 11AB, and 11AC of the Act. The appellant's argument that penalty under Section 11AC was unwarranted as duty was remitted before the demand was considered valid, citing the proviso to Section 11AC. The court emphasized the need to fulfill conditions for the proviso's application, including payment of duty and interest as per Section 11AB. Since the uncertainty of interest liability was highlighted, the court concluded that the proviso's benefit should not be denied for penalty imposition. en-us Thu, 02 Feb 2017 00:00:00 +0530 Tue, 11 Sep 2018 22:15:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=274948 The court upheld the levy of interest but deleted the penalty imposed under Sections 11A(1), 11AB, and 11AC of the Act. The appellant's argument that penalty under Section 11AC was unwarranted as duty was remitted before the demand was considered valid, citing the proviso to Section 11AC. The court emphasized the need to fulfill conditions for the proviso's application, including payment of duty and interest as per Section 11AB. Since the uncertainty of interest liability was highlighted, the court concluded that the proviso's benefit should not be denied for penalty imposition. Case-Laws Central Excise Thu, 02 Feb 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=274948