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Central Excise - Highlights / Catch Notes

Home Highlights February 2023 Year 2023 This

Levy of penalty - The only dispute is that whether the goods ...

Case Laws     Central Excise

February 21, 2023

Levy of penalty - The only dispute is that whether the goods should be valued under Section 4 or Section 4A. The company’s stand was that they were supplying goods to industries therefore, they were under belief that goods should be valued under Section 4 - There are no mala fide intention on the part of these appellants - No penalty - AT

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