https://www.taxtmi.com/caselaws?id=47450 The Court interpreted Section 11A of the Central Excise Act and held that duty demand on a specific date was not necessary due to the insertion of Section 2B. It was debated whether penalties under Section 11AC could be imposed without specific reference. The Court found that if duty or penalty was paid before the show cause notice under Section 11AC, no further action could be taken. The Court dismissed the appeal as no substantial question of law was found, leading to the dismissal of the respondent's cross-objection as well. en-us Thu, 18 Aug 2005 00:00:00 +0530 Mon, 30 Apr 2018 18:07:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47450 The Court interpreted Section 11A of the Central Excise Act and held that duty demand on a specific date was not necessary due to the insertion of Section 2B. It was debated whether penalties under Section 11AC could be imposed without specific reference. The Court found that if duty or penalty was paid before the show cause notice under Section 11AC, no further action could be taken. The Court dismissed the appeal as no substantial question of law was found, leading to the dismissal of the respondent's cross-objection as well. Case-Laws Central Excise Thu, 18 Aug 2005 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47450