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Central Excise - Highlights / Catch Notes

Home Highlights March 2019 Year 2019 This

Recovery of confirmed dues and penalties - section 35 F of ...


Supreme Court Clarifies Recovery of Dues and Penalties Under Central Excise Act, 1944, Section 35F and Rule 41.

March 27, 2019

Case Laws     Central Excise     AT

Recovery of confirmed dues and penalties - section 35 F of Central Excise Act, 1944, read with section 35C (2A) of Central Excise Act, 1944 and with rule 41 of Customs Excise Service Tax Appellate Tribunal (Procedure) Rules, 1982 - The ambit of the decision of the Hon’ble Supreme Court is restricted to one aspect of appeals and, that too, pertaining to trial courts.

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