Non-payment of duty - In this case is simply failure to ...

Penalties u/r 25 or Section 11AC not applicable for late fortnightly duty liability disclosed in RT-12/ER-1.

January 21, 2013

Case Laws Central Excise AT

Non-payment of duty - In this case is simply failure to discharge fortnightly duty liability by due date on two occasions and this non-payment had been disclosed in the RT-12/ER-1 returns. Thus, penalty on the respondent under Rule 25 or Section 11AC would not be attracted. - AT

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Non-payment of duty - In this case is simply failure to ...

Penalties u/r 25 or Section 11AC not applicable for late fortnightly duty liability disclosed in RT-12/ER-1.

January 21, 2013

Case Laws Central Excise AT

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