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Central Excise - Highlights / Catch Notes

Home Highlights November 2023 Year 2023 This

Quantum of penalty - It is a settled law that in a case where ...


Penalty Must Match Duty Evaded When Extended Limitation Period Is Invoked; No Discretion Allowed by Authorities.

November 17, 2023

Case Laws     Central Excise     AT

Quantum of penalty - It is a settled law that in a case where demand has been confirmed invoking extended period of limitation penalty equivalent to duty evaded needs to be imposed and there is no discretion to any authority as held by the Hon’ble Supreme Court - AT

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