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Central Excise - Highlights / Catch Notes

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Levy of penalty u/s 11AC of the Central Excise Act, 1944 - The ...

Central Excise

March 11, 2021

Levy of penalty u/s 11AC of the Central Excise Act, 1944 - The appellant was all along filing statutory returns and being pointed out, they paid the duty and interest without disputing the same. There was no intention on their part to evade payment of duty - Penalty deleted - AT

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