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Central Excise - Highlights / Catch Notes

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Levy of penalty - The intimation was sent vide letter dated ...

Central Excise

November 22, 2022

Levy of penalty - The intimation was sent vide letter dated 31.12.2015 i.e. even prior the clearance of the goods. The question of evasion of duty does not at all arises that too with the malafide intent. Even penalty has wrongly been imposed by Commissioner (Appeals) on the appellants. - AT

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