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Central Excise - Highlights / Catch Notes

Home Highlights November 2018 Year 2018 This

Penalty u/s 11AC of CEA on PSU - Inasmuch as the appellant is ...


Public Sector Undertaking Exempted from Penalty Due to Lack of Intent u/s 11AC of Central Excise Act.

November 15, 2018

Case Laws     Central Excise     AT

Penalty u/s 11AC of CEA on PSU - Inasmuch as the appellant is admittedly a public sector undertaking, and also by appreciating the fact that no evidence stands produced by the Revenue indicating any intent on the part of the assessee, penalty cannot be imposed on appellant

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