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Central Excise - Highlights / Catch Notes

Home Highlights March 2014 Year 2014 This

Penalty u/s 11AC - delayed payment of duty though return was ...


Tribunal Rules No Penalty for Delayed Duty Payment Due to Bank's Password Error; Section 11AC Not Applied.

March 14, 2014

Case Laws     Central Excise     HC

Penalty u/s 11AC - delayed payment of duty though return was filed in time - tribunal observed that the delay was caused on account of inability of the Bank to give correct password - No penalty - HC

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