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Central Excise - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Interpretation of Provisions - Rule 8(3A) - The contradiction ...

Case Laws     Central Excise

September 16, 2013

Interpretation of Provisions - Rule 8(3A) - The contradiction needs to be settled by the Larger Bench and the said contradiction is (i) whether a default by an assessee has to be considered as an entire default if he does not make part payment of the duty liability in a particular month, (ii) whether penalty can be imposed under Rule 25 or Rule 27. - matter referred to larger bench. - AT

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