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Central Excise - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Penalty u/s 11AC - Interest u/s 11AB - Suppression of facts - ...

Central Excise

January 26, 2014

Penalty u/s 11AC - Interest u/s 11AB - Suppression of facts - Tribunal set aside the interest solely on the ground that the duty was paid prior to the show cause notice. - Interest cannot be waived - however penalty waiver is correct - HC

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