https://www.taxtmi.com/caselaws?id=422646 The appellant, M/s. Surya Alloys Industries Ltd., faced issues regarding eligibility for exemption under Notification No.108/95-CE and imposition of a penalty under Section 11AC of the Central Excise Act, 1944. Despite paying the duty and interest before the show cause notice, a penalty was imposed. The Tribunal ruled that authorities lacked jurisdiction to proceed if the duty with interest had been paid before the notice. The penalty was deemed unsustainable due to the absence of evidence supporting the suppression claim, emphasizing the importance of procedural compliance and evidence in imposing penalties under the Central Excise Act. en-us Wed, 18 May 2022 00:00:00 +0530 Fri, 20 May 2022 08:59:22 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=422646 The appellant, M/s. Surya Alloys Industries Ltd., faced issues regarding eligibility for exemption under Notification No.108/95-CE and imposition of a penalty under Section 11AC of the Central Excise Act, 1944. Despite paying the duty and interest before the show cause notice, a penalty was imposed. The Tribunal ruled that authorities lacked jurisdiction to proceed if the duty with interest had been paid before the notice. The penalty was deemed unsustainable due to the absence of evidence supporting the suppression claim, emphasizing the importance of procedural compliance and evidence in imposing penalties under the Central Excise Act. Case-Laws Central Excise Wed, 18 May 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=422646