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Central Excise - Highlights / Catch Notes

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Levy of Equivalent penalty u/s 11AC - In the case where the ...


No Penalty for Appellant After Full Duty and Interest Payment u/s 11AC; No Notice Issued by Officer.

November 23, 2022

Case Laws     Central Excise     AT

Levy of Equivalent penalty u/s 11AC - In the case where the appellant has paid the entire amount of duty due along with the interest thereon, the central excise officer could not have proceeded to any notice in respect of the payment so made demanding the duty so paid. - No penalty - AT

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