https://www.taxtmi.com/caselaws?id=51584 Where duty was paid before the show cause notice, mandatory penalty under Section 11AC of the Central Excise Act and consequential interest under Section 11AB were treated as not invocable, so the relief from penalty and interest was upheld. The text also notes that a Commissioner (Appeals) cannot reduce a Rule 173Q penalty when the original authority had not imposed any such penalty; treating a non-existent penalty as reduced was an apparent error, so the purported confirmation was set aside. The Revenue challenge failed and the assessee's cross appeal succeeded, resulting in deletion of the Rule 173Q penalty and confirmation of the relief from statutory penalty and interest. en-us Thu, 14 Nov 2002 00:00:00 +0530 Mon, 27 Sep 2010 10:23:51 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51584 Where duty was paid before the show cause notice, mandatory penalty under Section 11AC of the Central Excise Act and consequential interest under Section 11AB were treated as not invocable, so the relief from penalty and interest was upheld. The text also notes that a Commissioner (Appeals) cannot reduce a Rule 173Q penalty when the original authority had not imposed any such penalty; treating a non-existent penalty as reduced was an apparent error, so the purported confirmation was set aside. The Revenue challenge failed and the assessee's cross appeal succeeded, resulting in deletion of the Rule 173Q penalty and confirmation of the relief from statutory penalty and interest. Case-Laws Central Excise Thu, 14 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51584