Personal Penalty - scope of rule 15 of CCR, 2004 - penal ...
Case Laws Central Excise
March 24, 2017
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
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