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Central Excise - Highlights / Catch Notes

Home Highlights September 2012 Year 2012 This

Mandatory penalty u/s 11AC - if there is no intent to evade ...


High Court Rules Section 11AC Penalties Require Evidence of Intent to Evade Duty Payments; Mere Non-Compliance Insufficient.

September 26, 2012

Case Laws     Central Excise     HC

Mandatory penalty u/s 11AC - if there is no intent to evade payment of duty, no penalty u/s 11AC - HC

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