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Central Excise - Highlights / Catch Notes

Home Highlights February 2021 Year 2021 This

Recovery of Central Excise Duty based on Audit Objections - CIRP ...


Court Rules Excise Duty Recovery Unenforceable During CIRP Due to Section 14 Moratorium of Insolvency & Bankruptcy Code.

February 9, 2021

Case Laws     Central Excise     HC

Recovery of Central Excise Duty based on Audit Objections - CIRP Proceedings are pending - Upon hearing learned counsel for the parties and taking note of the Insolvency Resolution Process underway against this company and the moratorium on continuation of any pending proceedings under Section 14 of the of the Insolvency & Bankruptcy Code, 2016, the present writ petition cannot be entertained. - HC

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