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Central Excise - Highlights / Catch Notes

Home Highlights January 2014 Year 2014 This

Appropriation of the rebate claims with duty demand on the ...


Revenue Can Appropriate Duty with Rebate Claims Post-Stay Expiry, Must Release Remaining Balance Without Adjusting Penalty.

January 29, 2014

Case Laws     Central Excise     HC

Appropriation of the rebate claims with duty demand on the expiry of a stay - Revenue allowed to appropriate the duty amount with rebate but not allowed to adjust penalty amount, the balance would be released to the assessee - HC

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