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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