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2007 (3) TMI 194 - HIGH COURT OF PUNJAB AND HARYANA AT CHANDIGARH
Penalty equivalent to disputed duty amount under Section 11 AC of Central Excise Act,1944 is not leviable where disputed duty amount is deposited prior to issue of SCN - on the plain language of Section 11AC of the Act it is required to be established that there was intention to evade payment of duty – no finding on record that there was any intention to evade payment of duty – revenue’s appeal dismissed