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Central Excise - Highlights / Catch Notes

Home Highlights May 2019 Year 2019 This

Levy of penalty and extended period of limitation - Evidently, ...


Extended Limitation Period and Section 11 AC Penalty Criteria Not Met in This Case.

May 2, 2019

Case Laws     Central Excise     AT

Levy of penalty and extended period of limitation - Evidently, none of the ingredients for invocation of extended period of limitation are present in this case. By implication, none of the ingredients which will allow for imposition of penalty u/s 11 AC are present.

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