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Central Excise - Highlights / Catch Notes

Home Highlights August 2014 Year 2014 This

Levy of penalty - mandatory penalty u/s 11AC - where demand ...


Penalty u/s 11AC Applies Only If Demand Exceeds Normal Limitation Period; No Penalty If Demand Dismissed.

August 12, 2014

Case Laws     Central Excise     AT

Levy of penalty - mandatory penalty u/s 11AC - where demand beyond the normal period of limitation has been dropped there is no case for levy of penalty u/s 11AC - AT

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