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Central Excise - Highlights / Catch Notes

Home Highlights September 2013 Year 2013 This

Manner of payment of duty - Default under rule 8(3A) - The goods ...


Non-Compliance with Rule 8(3A) Leads to Enforceable Duty Demand u/s 11A; No Contest Allowed by Assessee. (3A.

September 23, 2013

Case Laws     Central Excise     AT

Manner of payment of duty - Default under rule 8(3A) - The goods on which the duty was so paid should be deemed to have been cleared without payment of duty as per Rule 8(3A). If that be so, the demand confirmed against the assessee under Section 11A cannot be resisted by them.- AT

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