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Central Excise - Highlights / Catch Notes

Home Highlights May 2016 Year 2016 This

Condition to make a pre-deposit of a fixed percentage of the tax ...


Court Upholds Amendment: Section 35-F Pre-Deposit Requirement Applies Regardless of Initiation Date for Show Cause Proceedings.

May 17, 2016

Case Laws     Central Excise     HC

Condition to make a pre-deposit of a fixed percentage of the tax demanded or penalty levied or both - the writ petition seeking a declaration that the amended Section 35-F of the Central Excise Act 1944, is applicable only to show cause proceedings initiated on or after 6.8.2014 is liable to be dismissed. - HC

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