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Central Excise - Highlights / Catch Notes

Home Highlights October 2015 Year 2015 This

Imposition of penalty - In the instant case, duty had already ...


Penalty Imposed Despite Pre-Notice Payment; Appellant Entitled to 25% Reduction Due to Duty Paid Before Show Cause Notice.

October 8, 2015

Case Laws     Central Excise     HC

Imposition of penalty - In the instant case, duty had already been paid before the issuance of show cause notice. The appellant was therefore entitled to pay 25% penalty only. - HC

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