2007 (9) TMI 680 - HC - Central Excise

Summary

The High Court dismissed the appeal by the appellant-revenue under Section 35G of the Central Excise Act, 1944, challenging a Tribunal order. The Court referred to previous judgments in favor of the assessee, stating that penalty under Section 11AC is not applicable when duty has been deposited before the show cause notice. The appeal was dismissed based on previous rulings.