https://www.taxtmi.com/caselaws?id=378627 Penalty and interest under Sections 11AC and 11AB of the Central Excise Act could not be sustained where no adjudication proceedings under Section 11A had been initiated or concluded. The text explains that both penalty and interest depend on a prior determination of duty liability for evasion under Section 11A, and in the absence of such determination there was no statutory basis to invoke the consequential provisions. The order imposing penalty and interest was therefore unsustainable, with the result favouring the assessee. en-us Wed, 23 Jan 2019 00:00:00 +0530 Fri, 19 Apr 2019 06:34:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=378627 Penalty and interest under Sections 11AC and 11AB of the Central Excise Act could not be sustained where no adjudication proceedings under Section 11A had been initiated or concluded. The text explains that both penalty and interest depend on a prior determination of duty liability for evasion under Section 11A, and in the absence of such determination there was no statutory basis to invoke the consequential provisions. The order imposing penalty and interest was therefore unsustainable, with the result favouring the assessee. Case-Laws Central Excise Wed, 23 Jan 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=378627