Case Law Details
Case Name : Commissioner of Central Excise Commissioner ate Vs M/s Jai Shree Agro Industries Ltd. (Punjab & Haryana High Court)
Related Assessment Year :
Courts :
All High Courts Punjab and Haryana HC
Become a Premium member to Download.
If you are already a Premium member, Login here to access.
Sponsored
Whether penalty U/s. 11AC of Central Excise Act is mandatory and equal to the duty demanded or the authority has discretion to impose lesser penalty?
We do not find that on all the four counts, demand was raised on the ground of clearance of goods with intent to evade payment of duty. Demand relating to third count and relating to samples was clearly demand on account of legal issues so it cannot be held that there was intention to evade payment of duty. So penalty in resp Please become a Premium member. If you are already a Premium member, login here to access the full content.
Sponsored
Kindly Refer to
Privacy Policy &
Complete Terms of Use and Disclaimer.