Latest - TMI e-Newsletter
Forget password
New User/ Regiser
2001 (6) TMI 352 - Central Excise
Extract:
.......l amount of penalty under Section 173Q is not imposable should also be considered. Their plea that they held bona fide belief and that larger period is not invokable should also be required to be examined by the original authority, while deciding the case in de novo proceedings. Thus the appeal is allowed by way of remand to the original authority.