https://www.taxtmi.com/caselaws?id=52400 Where the duty liability is discharged before issuance of the show cause notice, penalty and interest under the central excise penal provisions are not sustainable, and penalty under Section 11AC, Section 11AB and Rule 173Q was therefore set aside. The Tribunal further held that personal penalty on a company secretary requires proof of direct responsibility for the excise default; as his role was confined to administration and not day-to-day excise matters, the penalty on him was also set aside. Both appeals succeeded and consequential relief followed. en-us Fri, 12 Dec 2003 00:00:00 +0530 Tue, 05 Oct 2010 16:21:34 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52400 Where the duty liability is discharged before issuance of the show cause notice, penalty and interest under the central excise penal provisions are not sustainable, and penalty under Section 11AC, Section 11AB and Rule 173Q was therefore set aside. The Tribunal further held that personal penalty on a company secretary requires proof of direct responsibility for the excise default; as his role was confined to administration and not day-to-day excise matters, the penalty on him was also set aside. Both appeals succeeded and consequential relief followed. Case-Laws Central Excise Fri, 12 Dec 2003 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52400