Recovery of excise duty, penalty, etc., from the petitioner - ...

Case Laws Central Excise

August 2, 2022

Recovery of excise duty, penalty, etc., from the petitioner - fixation of special rate of excise duty - The petitioner has been able to show a prima facie case for hearing because if the requirement of requesting for fixation of a special rate in respect of value addition to the manufactured goods had arisen only after the final judgment of the Supreme Court of India on 22-4-2020, the period of limitation would stand extended for a period of 90 days from 3-10-2021 and therefore, the application which was submitted on 20-10-2021 by the petitioner was well within the period of limitation. Therefore, the balance of convenience tilts in favour of interim protection to the petitioner. - HC

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Recovery of excise duty, penalty, etc., from the petitioner - ...

Case Laws Central Excise

August 2, 2022

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