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Central Excise - Highlights / Catch Notes

Home Highlights February 2018 Year 2018 This

Penalty u/r 27 of CER 2002 - Delay in submitting ARE-1 ...


No Penalty for Late ARE-1 Applications as Delay Deemed Procedural Under Central Excise Rule 27 and Rule 19.

February 7, 2018

Case Laws     Central Excise     AT

Penalty u/r 27 of CER 2002 - Delay in submitting ARE-1 Applications against export of goods - contravention of Rule 19 of CER 2002 - The delay caused is nothing but procedural irregularity - no penalty - AT

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