Levy of Penalty - Jurisdiction - diversion of imported material ...
Court Questions Penalty on Assessee Due to Insufficient Evidence of Material Diversion; Show Cause Notice Not Justified.
March 8, 2021
Case Laws Central Excise HC
Levy of Penalty - Jurisdiction - diversion of imported material or not - the assessee has not made any unconditional acceptance of any diversion - the so called letter issued by the assessee cannot be taken to be a case where the assessee accepted the fact that they have not utilized the raw materials for the purpose for which it was imported - the materials which were available cannot be a reason for issuance of the Show Cause Notice - HC
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