Since order passed by the Commission is an agreement in a ...

Assessee must accept entire order with penalty and immunity; cannot contest separately under statutory agreement.

April 26, 2016

Case Laws Central Excise HC

Since order passed by the Commission is an agreement in a statutory form, the assessee, having been granted immunity from prosecution, cannot challenge the imposition of penalty only - Order of penalty and prosecution cannot be segregated, either the applicant accepts the order in its entirety or the settlement fails - HC

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Since order passed by the Commission is an agreement in a ...

Assessee must accept entire order with penalty and immunity; cannot contest separately under statutory agreement.

April 26, 2016

Case Laws Central Excise HC

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