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Central Excise - Highlights / Catch Notes

Home Highlights January 2017 Year 2017 This

Levy of penalty - the appellant is squarely covered by Section ...

Central Excise

January 4, 2017

Levy of penalty - the appellant is squarely covered by Section 11A(2B) - after payment of duty along with interest by the appellant, the department should have concluded the matter and no penalty was imposable - AT

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  4. Penalty – The disclosure of duty liability in the return and payment of duty along with interest before the issuance of show cause notices cannot invite penalty under Rule 25 - HC

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  8. Recovery of interest and imposition of penalty - Valuation - The duty was confirmed u/s 11A of the Act. As per Section 11AB when the duty is determined u/s 11A interest...

  9. Levy of redemption fine and penalty - provisional release of goods - the appellant paid entire amount of the differential duty along with interest thereon and 15% duty...

  10. Liability for Penalty & Interest – payment of duty/differential duty, whether before or after the show cause notice is issued cannot alter the liability for payment -...

 

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