Whether penalty & interest can be levied if Excise duty been paid before issue of SCN

CCE  Vs. M/s. Plaxair India Pvt. Ltd. (Supreme Court) –

In the present case, it is the stand of the assessee that the assessee had paid the duty under the provisions of the Act before the issue of the Show Cause Notice and, therefore, not liable for the payment of penalty and interest on the duty so paid under Section 11 AC of the Central Excise Act, 1944.

Mr. R.P. Bhatt, learned counsel appearing for the Revenue, would submit that the issue raised

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