https://www.taxtmi.com/caselaws?id=50474 Penalty under Section 11AC of the Central Excise Act was treated as discretionary up to the duty amount, so it was reduced to Rs. 5 lakhs because the duty liability was undisputed and part had already been paid before the first adjudication order. Interest under Section 11AB was sustained because there was no material separating clearances made after 28-9-1996 from earlier clearances, leaving the interest liability intact. The penalties imposed on the other appellants under the Central Excise Rules were also sustained, as no sufficient ground was shown for interference and the duty demand itself remained undisputed. en-us Fri, 23 Feb 2001 00:00:00 +0530 Mon, 23 Aug 2010 10:09:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=50474 Penalty under Section 11AC of the Central Excise Act was treated as discretionary up to the duty amount, so it was reduced to Rs. 5 lakhs because the duty liability was undisputed and part had already been paid before the first adjudication order. Interest under Section 11AB was sustained because there was no material separating clearances made after 28-9-1996 from earlier clearances, leaving the interest liability intact. The penalties imposed on the other appellants under the Central Excise Rules were also sustained, as no sufficient ground was shown for interference and the duty demand itself remained undisputed. Case-Laws Central Excise Fri, 23 Feb 2001 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=50474