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Central Excise - Highlights / Catch Notes

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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

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