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2011 (8) TMI 164 - HC - Central ExciseInterest and penalty - in the case of Commissioner of Central Excise, Chandigarh vs. Ruchira Papers Ltd. (2009 -TMI - 34967 - HIMACHAL PRADESH HIGH COURT) - it will be open to the assessee to urge that such question does require consideration in which event, the learned Tribunal shall proceed to determine as to whether the points raised by the assesee require determination on the factual/legal matrix and whether the precedent cited before us by the respondent is attracted/applicable to the facts of the case - Appeal is disposed of
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