https://www.taxtmi.com/caselaws?id=377023 The Tribunal upheld the Adjudicating Authority's decision to demand duty, redemption fine, penalty, and interest from the Appellant for exceeding the SSI exemption limit without discharging duty. The appeal against the penalty imposition under Section 11AC was dismissed, emphasizing that penalties under this section are mandatory and cannot be waived, even if duty is paid before the show cause notice is issued. Compliance with duty payment obligations is crucial, and penalties under specific sections like Section 11AC cannot be reduced or waived based on the timing of duty payment relative to show cause notice issuance. en-us Mon, 25 Feb 2019 00:00:00 +0530 Wed, 20 Mar 2019 08:45:29 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=377023 The Tribunal upheld the Adjudicating Authority's decision to demand duty, redemption fine, penalty, and interest from the Appellant for exceeding the SSI exemption limit without discharging duty. The appeal against the penalty imposition under Section 11AC was dismissed, emphasizing that penalties under this section are mandatory and cannot be waived, even if duty is paid before the show cause notice is issued. Compliance with duty payment obligations is crucial, and penalties under specific sections like Section 11AC cannot be reduced or waived based on the timing of duty payment relative to show cause notice issuance. Case-Laws Central Excise Mon, 25 Feb 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=377023