Levy of Penalty - suppression of facts or not - Availment of ...

Case Laws Central Excise

September 2, 2023

Levy of Penalty - suppression of facts or not - Availment of Irregular Credit - Demand based on Audit observations - the appellant immediately reversed the credit as and when it was pointed out by the audit officers and the officers clearly noted that interest and penalty are not to be levied. Inspite of these notices were issued after nearly 2 years after the audit observations and reversal of credit. - No penalty - SCN quashed - AT

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Levy of Penalty - suppression of facts or not - Availment of ...

Case Laws Central Excise

September 2, 2023

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