Penalty - Area based exemption - when there are divergent views ...
Penalty Overturned: Differing Views on Area-Based Exemption Under Central Excise Lead to No Mala Fide Breach.
November 15, 2012
Case Laws Central Excise AT
Penalty - Area based exemption - when there are divergent views of the higher authorities on the issue and assessees act on the basis of said views, therefore cannot be held guilty for mala fide breach – penalty set aside - AT
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