Deletion of penalty - assuming “bonafides” - the Department took ...

High Court Affirms Tribunal's Decision to Remove Penalty Due to Department's Delay in Show Cause Notice Issuance.

February 12, 2021

Case Laws Central Excise HC

Deletion of penalty - assuming “bonafides” - the Department took more than 2-1/2 years to issue show cause notice when they were fully aware that the CENVAT credit was wrongly availed by the respondent. Therefore, the finding rendered by the Tribunal on the facts and circumstances cannot be termed to be perverse for us to interfere in an appeal filed under Section 35G of the Act. - HC

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Deletion of penalty - assuming “bonafides” - the Department took ...

High Court Affirms Tribunal's Decision to Remove Penalty Due to Department's Delay in Show Cause Notice Issuance.

February 12, 2021

Case Laws Central Excise HC

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