https://www.taxtmi.com/caselaws?id=51792 CEGAT (AT), Bangalore held that where the assessee deposited the duty on manufactured items under Notification No. 67/95-C.E. prior to issuance of the show-cause notice, imposition of penalty under Section 11AC and Rule 173Q of the Central Excise Rules, 1944 was unjustified. The tribunal found no basis for interest liability either and set aside the penalties and interest, disposing of the appeal in favor of the assessee. en-us Wed, 13 Nov 2002 00:00:00 +0530 Tue, 30 Sep 2025 10:30:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51792 CEGAT (AT), Bangalore held that where the assessee deposited the duty on manufactured items under Notification No. 67/95-C.E. prior to issuance of the show-cause notice, imposition of penalty under Section 11AC and Rule 173Q of the Central Excise Rules, 1944 was unjustified. The tribunal found no basis for interest liability either and set aside the penalties and interest, disposing of the appeal in favor of the assessee. Case-Laws Central Excise Wed, 13 Nov 2002 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51792