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Central Excise - Highlights / Catch Notes

Home Highlights February 2014 Year 2014 This

Imposition of penalty - penalty on signatory - Unless cogent ...


Penalty Requires Substantial Evidence: False Affidavit Retraction and Appellant's Involvement in Fake Documents Must Be Proven.

February 25, 2014

Case Laws     Central Excise     AT

Imposition of penalty - penalty on signatory - Unless cogent evidence is brought to record to say that retraction in affidavit is untruthful and the appellant was instrumental to create fake documents, role of the appellant cannot be appreciated. - AT

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