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Central Excise - Highlights / Catch Notes

Home Highlights September 2018 Year 2018 This

Levy of penalty - effect of amendment - A default, which is a ...


Ongoing Defaults Face New Penalties Under Updated Excise Law Even If They Started Before Law Changed.

September 12, 2018

Case Laws     Central Excise     HC

Levy of penalty - effect of amendment - A default, which is a continuing default and not a default once for all, can be dealt with under the provision of new enactment, if it continues when the new enactment came into force, although it commenced when the old enactment was in force.

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