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Central Excise - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Penalty u/s 11AC - there is no rigorous against the appellant ...


Penalty u/s 11AC Not Applicable Without Both "Intention" and "Evasion" in Central Excise Act Cases.

March 10, 2014

Case Laws     Central Excise     AT

Penalty u/s 11AC - there is no rigorous against the appellant when “intention” and “evasion” are companion of each other to speak for themselves as to their association to cause prejudice to Revenue. Absence of one does not make the other to stand. - AT

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