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Central Excise - Highlights / Catch Notes

Home Highlights April 2016 Year 2016 This

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

Central Excise

April 26, 2016

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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