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Central Excise - Highlights / Catch Notes

Home Highlights April 2020 Year 2020 This

Imposition of penalty u/s 209A of the erstwhile Central Excise ...


Penalty u/s 209A Cannot Be Re-Imposed on Appellant After Uncontested Order Dropped Initial Penalty.

April 8, 2020

Case Laws     Central Excise     AT

Imposition of penalty u/s 209A of the erstwhile Central Excise Rules 1944 in remand proceedings - The order of dropping penalty was never challenged in any subsequent proceedings.. Therefore, in remand proceedings for third party, penalty cannot be imposed on the appellant. - AT

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