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Central Excise - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Default in Monthly Payment - Penalty under Section 11AC was not ...

Case Laws     Central Excise

September 12, 2013

Default in Monthly Payment - Penalty under Section 11AC was not imposable in cases where default had occurred because of bona fide mistaken belief - It was only a deemed removal without payment of duty - Penalty of Rs. 50,000 under Rule 25 would meet the ends of justice in the case - AT

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