2008 (11) TMI 561 - AT - Central Excise

Summary

The Appellate Tribunal CESTAT, Ahmedabad ruled that no penalty is leviable under Section 11AC and no interest is leviable under Section 11AB in a case of wrong classification of Synthetic Adhesives. The Revenue's appeal was rejected as the demand was confirmed without invoking the proviso of Section 11A. The duty was paid before the show cause notice was issued.