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Central Excise - Highlights / Catch Notes

Home Highlights March 2016 Year 2016 This

Penalty under section 11AC - clearance against the dummy challan ...


Penalty u/s 11AC Dismissed Due to Lack of Confirmation and Omission in Show Cause Notice.

March 8, 2016

Case Laws     Central Excise     AT

Penalty under section 11AC - clearance against the dummy challan - clandestine removal - Penalty was not confirmed under any other provision nor also invoked in the show cause notice. Accordingly, confirmation of penalty cannot be sustained. - AT

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