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
View Source