https://www.taxtmi.com/caselaws?id=372006 The Tribunal upheld the decision to set aside the penalty imposed on the appellants for alleged removal of finished products without paying central excise duty. The first appellate authority found the appellants eligible for the benefit under Section 11A of the Central Excise Act, as they had paid the duty before the Show Cause Notice was issued. Consequently, the penalty under Section 11AC was deemed not maintainable, and the appeal by Revenue was allowed with consequential relief. en-us Thu, 10 May 2018 00:00:00 +0530 Mon, 17 Dec 2018 06:34:07 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=372006 The Tribunal upheld the decision to set aside the penalty imposed on the appellants for alleged removal of finished products without paying central excise duty. The first appellate authority found the appellants eligible for the benefit under Section 11A of the Central Excise Act, as they had paid the duty before the Show Cause Notice was issued. Consequently, the penalty under Section 11AC was deemed not maintainable, and the appeal by Revenue was allowed with consequential relief. Case-Laws Central Excise Thu, 10 May 2018 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=372006