TMI BlogInterpretation of Provisions - Rule 8(3A) - The contradiction needs to be settled by the Larger Bench...Interpretation of Provisions - Rule 8(3A) - The contradiction needs to be settled by the Larger Bench and the said contradiction is (i) whether a default by an assessee has to be considered as an entire default if he does not make part payment of the duty liability in a particular month, (ii) whether penalty can be imposed under Rule 25 or Rule 27. - matter referred to larger bench. - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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