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2018 (3) TMI 1546 - AT - Central ExciseClosure of proceedings - Section 11 AC (d) of CEA - whether the appellant is entitled to benefit of the provisions of amended Section 11AC of Central Excise Act, 1944, as amended vide Finance Act, 2015, which was passed on 14-15/05/2015? - Held that: - the provision of Section 11AC are very clear and there is no ambiguity. The second proviso for conclusion of all proceedings comprised in a show cause notice, if duty, interest and penalty as prescribed are paid within the stipulated period of 30 days from the date of communication of the show cause notice - there is no merit in Revenue's appeal - appeal dismissed - decided against Revenue.
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