https://www.taxtmi.com/caselaws?id=51999 The appeal was directed against the Order-in-Appeal confirming penalty under Section 11AC and demands under Section 11A of the Central Excise Act, 1944. The appellants had voluntarily paid the duty before the show cause notice was issued. The Tribunal noted that no penalty under Section 11AC or Rule 173Q, and no interest under Section 11AB can be levied if duty is paid voluntarily before the show cause notice. Consequently, the order imposing penalty and interest was set aside, but the appeal was rejected in other respects. en-us Thu, 22 May 2003 00:00:00 +0530 Wed, 29 Sep 2010 17:02:19 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=51999 The appeal was directed against the Order-in-Appeal confirming penalty under Section 11AC and demands under Section 11A of the Central Excise Act, 1944. The appellants had voluntarily paid the duty before the show cause notice was issued. The Tribunal noted that no penalty under Section 11AC or Rule 173Q, and no interest under Section 11AB can be levied if duty is paid voluntarily before the show cause notice. Consequently, the order imposing penalty and interest was set aside, but the appeal was rejected in other respects. Case-Laws Central Excise Thu, 22 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51999