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Central Excise - Highlights / Catch Notes

Home Highlights April 2017 Year 2017 This

Even though the demand was confirmed for the extended period ...

Case Laws     Central Excise

April 12, 2017

Even though the demand was confirmed for the extended period which was accepted by the appellant that alone is not the reason for imposing penalty u/s 11AC. Penalty u/s 11AC can only be imposed when it is established that there is suppression of facts on the part of the appellant - AT

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