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Central Excise - Highlights / Catch Notes

Home Highlights September 2014 Year 2014 This

Penalty under Section 11AC - Neither the duty amount nor the ...


Tribunal's Error: Reduced Penalty Offered Despite Unpaid Duty and Interest u/s 11AC in Order-in-Original Case.

September 9, 2014

Case Laws     Central Excise     HC

Penalty under Section 11AC - Neither the duty amount nor the interest has been paid either prior to raising of the demand or after the demand had been finalised in the Order-in-Original - Tribunal has committed an error of having made available the option of reduced penalty. - HC

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