https://www.taxtmi.com/caselaws?id=48054 Where Central Excise duty is paid before issuance of the show cause notice, penalty is not warranted, even if payment followed departmental detection, and the finding went against the Revenue. The levy of interest was treated separately because delay in payment could still attract interest, but the matter required factual examination on the record. That issue was remitted for fresh consideration, leaving only the penalty question finally decided in favour of the assessee. en-us Wed, 04 Apr 2007 00:00:00 +0530 Mon, 02 Aug 2010 13:52:20 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=48054 Where Central Excise duty is paid before issuance of the show cause notice, penalty is not warranted, even if payment followed departmental detection, and the finding went against the Revenue. The levy of interest was treated separately because delay in payment could still attract interest, but the matter required factual examination on the record. That issue was remitted for fresh consideration, leaving only the penalty question finally decided in favour of the assessee. Case-Laws Central Excise Wed, 04 Apr 2007 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=48054