https://www.taxtmi.com/caselaws?id=34753 The court ruled in favor of the revenue, upholding the penalty imposed on the company for depositing central excise and VAT duties after detection by the Department but before receiving a Show Cause Notice. The Tribunal rejected the revenue's appeal, emphasizing that penalties under Section 11AC can be imposed irrespective of the timing of duty deposit, aligning with the principle that mala fide actions to evade duty obligations should not go unpunished. The judgment in this case establishes that penalties can be enforced even if duties are paid post-detection but pre-notice to deter fraudulent practices. en-us Wed, 16 Sep 2009 00:00:00 +0530 Tue, 23 Nov 2010 12:38:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34753 The court ruled in favor of the revenue, upholding the penalty imposed on the company for depositing central excise and VAT duties after detection by the Department but before receiving a Show Cause Notice. The Tribunal rejected the revenue's appeal, emphasizing that penalties under Section 11AC can be imposed irrespective of the timing of duty deposit, aligning with the principle that mala fide actions to evade duty obligations should not go unpunished. The judgment in this case establishes that penalties can be enforced even if duties are paid post-detection but pre-notice to deter fraudulent practices. Case-Laws Central Excise Wed, 16 Sep 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34753