Automobile Cess Rules creates liability for the payment of ...
Automobile Cess Rules: No Penalties Imposed u/s 173(Q) of Central Excise Act, 1944.
April 23, 2016
Case Laws Central Excise HC
Automobile Cess Rules creates liability for the payment of automobile cess, but, it creates no liability for any penalty and hence any penalty cannot be levied under Section 173 (Q) of the The Central Excise Act, 1944 - HC
View Source