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Central Excise - Highlights / Catch Notes

Home Highlights November 2012 Year 2012 This

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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