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Central Excise - Highlights / Catch Notes

Home Highlights July 2020 Year 2020 This

Clandestine removal - double jeopardy - Both the show cause ...


Double Jeopardy Not Violated: Separate Penalties Valid for Distinct Offenses from Same Transaction Under Different Laws.

July 15, 2020

Case Laws     Central Excise     AT

Clandestine removal - double jeopardy - Both the show cause notices have alleged different offences to have been committed by the appellants, which are punishable under different provisions of the law - Penalty for both the show cause notices irrespective that they are arising out of the same transaction of acts cannot be called as double jeopardy.

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