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Central Excise - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Penalty u/s 11AC - Clearance of rough castings to Rice Mill ...


Penalty u/s 11AC for Duty-Free Rough Castings Invalid Due to Lack of Factual Findings.

September 7, 2014

Case Laws     Central Excise     HC

Penalty u/s 11AC - Clearance of rough castings to Rice Mill Division without payment of duty - in the absence of any factual finding on the ingredients of section 11AC, imposition of penalty cannot be sustained - HC

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