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Central Excise - Highlights / Catch Notes

Home Highlights June 2016 Year 2016 This

Validity of show cause notice - duty along with interest was ...


Show cause notice challenged: Duty paid before issuance makes charges invalid u/s 11A(2B); goods confiscation illegal.

June 7, 2016

Case Laws     Central Excise     AT

Validity of show cause notice - duty along with interest was paid before issuance of SCN - neither show cause should have been issued nor any charges of the show cause notice should have been confirmed - As per the clear legal provision u/s 11A(2B), the confiscation of the goods is not legal and correct - AT

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