https://www.taxtmi.com/caselaws?id=52838 Where duty is evaded after crossing the exemption threshold and registration is not obtained, payment before the show-cause notice is treated as post-detection compliance rather than voluntary payment. The text states that such payment may mitigate the penalty but does not justify setting aside the mandatory penalty under Section 11AC. It also states that delayed payment attracts interest under Section 11AB. The setting aside of both penalty and interest was therefore unsustainable, with penalty restored in reduced form and interest remaining payable from the due date. en-us Fri, 16 Apr 2004 00:00:00 +0530 Fri, 08 Oct 2010 10:36:08 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=52838 Where duty is evaded after crossing the exemption threshold and registration is not obtained, payment before the show-cause notice is treated as post-detection compliance rather than voluntary payment. The text states that such payment may mitigate the penalty but does not justify setting aside the mandatory penalty under Section 11AC. It also states that delayed payment attracts interest under Section 11AB. The setting aside of both penalty and interest was therefore unsustainable, with penalty restored in reduced form and interest remaining payable from the due date. Case-Laws Central Excise Fri, 16 Apr 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=52838