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Central Excise - Highlights / Catch Notes

Home Highlights September 2015 Year 2015 This

Mandatory penalty - The observation that since duty was ...

Central Excise

September 18, 2015

Mandatory penalty - The observation that since duty was deposited prior to the show cause notice, penalty could not be levied, is contrary to the principles settled in the central excise laws. - HC

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  10. Whether penalty is to be imposed when the appellant has accepted the classification and paid the entire duty along with penalty much before the issuance of the show cause notice?

 

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