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Central Excise - Highlights / Catch Notes

Home Highlights June 2018 Year 2018 This

Penalty - duty paid before issuance of SCN - Mere depositing the ...


Paying Duty Before Show Cause Notice Isn't Enough Without Acknowledging Liability for Payment to Be Valid.

June 21, 2018

Case Laws     Central Excise     HC

Penalty - duty paid before issuance of SCN - Mere depositing the amount does not amount to payment of duty. Payment of duty would arise when the liability is accepted. This would have an important element of avoiding litigation.

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