Levy of penalty u/s 11AC of Central Excise Act, 1944 - duty ...

Central Excise

March 13, 2024

Levy of penalty u/s 11AC of Central Excise Act, 1944 - duty liability from January 2009 onwards was being discharged on lower values by applying appropriate rate of duty to value derived from CAS 4 of 2008 - mistake/ inadvertence - While penalties were imposed under section 11AC of the Central Excise Act, 1944, the CESTAT notes that this provision does not autonomously empower imposition; instead, it is controlled by section 11A, and considering the circumstances, the penalties are set aside.

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Levy of penalty u/s 11AC of Central Excise Act, 1944 - duty ...

Central Excise

March 13, 2024

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