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Central Excise - Highlights / Catch Notes

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Penalty u/s 11AC - entire payment of disputed tax was paid by ...

Central Excise

May 30, 2018

Penalty u/s 11AC - entire payment of disputed tax was paid by the appellant on or before passing of the order-in-original - Payment of duty, whether made before or after issuing of SCN, is not determinative and a relevant factor for deciding whether or not penalty should be imposed under Section 11AC of the Excise Act - HC

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