No Show Cause Notice Needed for Fraudulent TR-6 Challans u/r 8(3); Duty and Penalty Demand Confirmed.

Bogus TR-6 challans – Since in the case of default covered by Rule 8(3) even if involving fraud, neither any Show Cause Notice u/s 11A(1) is required to be issued, nor any order u/s 11A(2) is required to be passed, the provisions of Section 11AC and its provisos would not be attracted - Demand of duty and penalty confirmed. - AT .....

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