https://www.taxtmi.com/caselaws?id=51999 Voluntary payment of central excise duty before issuance of the show-cause notice was treated as barring levy of penalty and interest. The stated position is that, in such circumstances, penalty under Section 11AC and Rule 173Q is not attracted, and interest under Section 11AB is also not leviable. On that basis, the order sustaining penalty and interest was set aside, while the remaining challenge was rejected. 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 Voluntary payment of central excise duty before issuance of the show-cause notice was treated as barring levy of penalty and interest. The stated position is that, in such circumstances, penalty under Section 11AC and Rule 173Q is not attracted, and interest under Section 11AB is also not leviable. On that basis, the order sustaining penalty and interest was set aside, while the remaining challenge was rejected. Case-Laws Central Excise Thu, 22 May 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=51999