Personal Penalty - scope of rule 15 of CCR, 2004 - penal ...
Penalty Overturned: Rule 15 CCR, 2004 Requires Clear Notice of Specific Provision for Personal Penalties to Ensure Fair Defense.
March 24, 2017
Case Laws Central Excise AT
Personal Penalty - scope of rule 15 of CCR, 2004 - penal provisions need strict interpretation and a person could only be able to defend his case only when the particular provision under which he is proposed to be penalized, is mentioned in the notice itself - penalty set aside - AT
View Source