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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Imposition of penalty u/s 11AC - Whether conditions u/s 11AC are ...


Penalty u/s 11AC Not Automatic; Preconditions Must Be Met for Application.

October 13, 2015

Case Laws     Central Excise     HC

Imposition of penalty u/s 11AC - Whether conditions u/s 11AC are mandatory or automatic - Held No - preconditions mentioned therein have to be fulfilled. - HC

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