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Central Excise - Highlights / Catch Notes

Home Highlights December 2018 Year 2018 This

Levy of penalty under Rule 25 - 100% EOU - The goods which were ...


No Penalty Imposed on 100% EOU for Stocked Goods u/r 25; No Intent to Evade Duty Found.

December 18, 2018

Case Laws     Central Excise     AT

Levy of penalty under Rule 25 - 100% EOU - The goods which were there in stock were manufactured for the purpose of export under the contract which establish the fact that goods were not meant to be removed clandestinely with intent to evade duty. - No penalty.

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