https://www.taxtmi.com/caselaws?id=51976 The Tribunal set aside the Commissioner's decision to impose interest and penalty under Sections 11AB and 11AC of the Central Excise Act, 1944 on manufacturers of motor vehicle parts for unpaid duty. The Tribunal ruled in favor of the appellants, stating that payment made before the show cause notice exempted them from the imposition of interest and penalty, in line with Tribunal precedents. The department's argument of suppression did not hold, leading to the appeal being allowed. en-us Fri, 24 Jan 2003 00:00:00 +0530 Wed, 29 Sep 2010 15:31:47 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51976 The Tribunal set aside the Commissioner's decision to impose interest and penalty under Sections 11AB and 11AC of the Central Excise Act, 1944 on manufacturers of motor vehicle parts for unpaid duty. The Tribunal ruled in favor of the appellants, stating that payment made before the show cause notice exempted them from the imposition of interest and penalty, in line with Tribunal precedents. The department's argument of suppression did not hold, leading to the appeal being allowed. Case-Laws Central Excise Fri, 24 Jan 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51976