https://www.taxtmi.com/caselaws?id=47875 The High Court of Karnataka at Bangalore upheld the decision of the Customs, Excise, Service Tax Appellate Tribunal regarding the liability to pay interest when duty is paid before the issuance of a show cause notice. The High Court referred to a previous case involving Shree Krishna Pipe Industries Ltd., where it was held that if duty is paid before the show cause notice, penalty should not be imposed and interest should not be levied. The High Court found that the Tribunal's decision was in line with the precedent set by the court and dismissed the appeal, stating that the decision stands until annulled by the court. en-us Thu, 09 Mar 2006 00:00:00 +0530 Sat, 31 Jul 2010 13:06:56 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=47875 The High Court of Karnataka at Bangalore upheld the decision of the Customs, Excise, Service Tax Appellate Tribunal regarding the liability to pay interest when duty is paid before the issuance of a show cause notice. The High Court referred to a previous case involving Shree Krishna Pipe Industries Ltd., where it was held that if duty is paid before the show cause notice, penalty should not be imposed and interest should not be levied. The High Court found that the Tribunal's decision was in line with the precedent set by the court and dismissed the appeal, stating that the decision stands until annulled by the court. Case-Laws Central Excise Thu, 09 Mar 2006 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=47875