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Central Excise - Highlights / Catch Notes

Home Highlights November 2015 Year 2015 This

Imposition of penalty u/s 11AC - differential duty was paid suo ...


Penalty u/s 11AC Not Applicable When Duty Paid Voluntarily Before Show-Cause Notice Issued.

November 27, 2015

Case Laws     Central Excise     AT

Imposition of penalty u/s 11AC - differential duty was paid suo motu as pointed out by the Audit Team without disputing liability - Clearance of goods to sister concern much prior to issue of show-cause notice - Clearance of goods in unpacked condition - Penalty cannot be leived - AT

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