https://www.taxtmi.com/caselaws?id=53630 Penalty under Section 11AC of the Central Excise Act was held maintainable where Modvat credit had been wrongly availed and duty with interest was paid only after departmental objection. Payment before issuance of the show cause notice did not bar penalty because it was not voluntary and followed detection by the department. The earlier view against penalty on pre-notice payment was treated as inapplicable on those facts, and the deletion of penalty was modified by restoring penalty, though at a reduced amount. en-us Fri, 17 Dec 2004 00:00:00 +0530 Thu, 14 Oct 2010 13:14:14 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=53630 Penalty under Section 11AC of the Central Excise Act was held maintainable where Modvat credit had been wrongly availed and duty with interest was paid only after departmental objection. Payment before issuance of the show cause notice did not bar penalty because it was not voluntary and followed detection by the department. The earlier view against penalty on pre-notice payment was treated as inapplicable on those facts, and the deletion of penalty was modified by restoring penalty, though at a reduced amount. Case-Laws Central Excise Fri, 17 Dec 2004 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=53630