https://www.taxtmi.com/caselaws?id=386382 Pre-show cause notice payment of duty does not, by itself, eliminate exposure to penalty under Central Excise law where the statutory ingredients are otherwise established, and a prolonged unexplained accounting error will not automatically excuse the default. The article also states that an adjudicatory authority must deal with a specific plea of revenue neutrality in inter-unit clearances, especially where duty paid by one unit is available as Cenvat credit to another. Failure to return a reasoned finding on that material contention renders the order non-speaking to that extent and justifies remand for fresh consideration. en-us Wed, 11 Sep 2019 00:00:00 +0530 Sat, 29 Feb 2020 11:54:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=386382 Pre-show cause notice payment of duty does not, by itself, eliminate exposure to penalty under Central Excise law where the statutory ingredients are otherwise established, and a prolonged unexplained accounting error will not automatically excuse the default. The article also states that an adjudicatory authority must deal with a specific plea of revenue neutrality in inter-unit clearances, especially where duty paid by one unit is available as Cenvat credit to another. Failure to return a reasoned finding on that material contention renders the order non-speaking to that extent and justifies remand for fresh consideration. Case-Laws Central Excise Wed, 11 Sep 2019 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=386382