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Central Excise - Highlights / Catch Notes

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Penalty u/s 11AC – abatement claimed u/s 3A towards non ...

Central Excise

September 28, 2013

Penalty u/s 11AC – abatement claimed u/s 3A towards non production under compounded levy scheme - The authorities do not have discretion in fixing the penalty, and that where the penalty is impermissible, it cannot be levied equal to the duty under Section 11AC of the Act - HC

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