TMI BlogPenalty u/s 11AC of Central Excise Act Removed as Appellant Shows No Intent to Evade Duty.Levy of penalty u/s 11AC of the Central Excise Act, 1944 - The appellant was all along filing statutory returns and being pointed out, they paid the duty and interest without disputing the same. There was no intention on their part to evade payment of duty - Penalty deleted - AT ..... X X X X Extracts X X X X X X X X Extracts X X X X
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