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Central Excise - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Penalty u/s 11AC - Shortage in stock - Activities of evasion are ...


Penalty Imposed for Nighttime Evasion u/s 11AC Due to Stock Shortage and Intent to Conceal Evidence.

February 17, 2014

Case Laws     Central Excise     AT

Penalty u/s 11AC - Shortage in stock - Activities of evasion are carried out in the darkness of night and the person tried their best to not to leave any evidence - Mens rea is clearly imputed - AT

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