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Central Excise - Highlights / Catch Notes

Home Highlights February 2019 Year 2019 This

Levy of penalty - delay in payment of cess - delay occurred due ...

Case Laws     Central Excise

February 5, 2019

Levy of penalty - delay in payment of cess - delay occurred due to financial hardships, the instalments due to the banks, payment of wages etc., There was no intention to evade payment of Cess - The penalty imposed is harsh and unwarranted is set aside

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