https://www.taxtmi.com/caselaws?id=790929 In suppression-based penalty cases under the Central Excise Act, a show-cause notice is not invalid merely because it refers to a different limb, where the record throughout shows the matter was treated as suppression of facts with intent to evade duty; the penalty proceedings remain valid. The concessional regime under the proviso to Section 11AC(1)(a) applies only to cases falling within that clause and requiring timely payment of duty and interest, so it is unavailable where the case is treated as falling under clause (c) on the basis of audit-detected suppression, and later payment of interest does not attract the benefit. en-us Tue, 28 Apr 2026 00:00:00 +0530 Mon, 04 May 2026 07:56:58 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=790929 In suppression-based penalty cases under the Central Excise Act, a show-cause notice is not invalid merely because it refers to a different limb, where the record throughout shows the matter was treated as suppression of facts with intent to evade duty; the penalty proceedings remain valid. The concessional regime under the proviso to Section 11AC(1)(a) applies only to cases falling within that clause and requiring timely payment of duty and interest, so it is unavailable where the case is treated as falling under clause (c) on the basis of audit-detected suppression, and later payment of interest does not attract the benefit. Case-Laws Central Excise Tue, 28 Apr 2026 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=790929