https://www.taxtmi.com/caselaws?id=34843 Penalty under Section 11AC of the Central Excise Act was held unsustainable because the duty and interest had already been paid, and the dispute was confined to penalty alone. Section 11A(2B) was treated as operating to regularise the prior payment and remove the statutory basis for invoking penalty. Authorities cited on job work and removal of inputs or by-products were noted, but they did not alter the result because the decisive factor was the earlier payment of duty with interest and the effect of voluntary compliance under the statute. en-us Fri, 27 Feb 2009 00:00:00 +0530 Wed, 04 Nov 2009 00:00:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=34843 Penalty under Section 11AC of the Central Excise Act was held unsustainable because the duty and interest had already been paid, and the dispute was confined to penalty alone. Section 11A(2B) was treated as operating to regularise the prior payment and remove the statutory basis for invoking penalty. Authorities cited on job work and removal of inputs or by-products were noted, but they did not alter the result because the decisive factor was the earlier payment of duty with interest and the effect of voluntary compliance under the statute. Case-Laws Central Excise Fri, 27 Feb 2009 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=34843