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Central Excise - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Penalty u/s 11AC - intentionally versus wrongly. - Both are ...


Clarifying Penalties: Intentional vs. Wrongful Actions u/s 11AC in Central Excise Cases.

February 10, 2014

Case Laws     Central Excise     AT

Penalty u/s 11AC - intentionally versus wrongly. - Both are contrary terms. If the credit is taken intentionally then it cannot be taken wrongly but if it is mentioned wrongly then it cannot be intentionally - AT

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