Penalty u/s 11AC unwarranted as Excise duty paid with interest

Caterpillar India Pvt Ltd Vs Commissioner of GST (CESTAT Chennai)

CESTAT Chennai held that duty burden is shifted to the appellant unit only because facility under rule 12BB is opted. Also, penalty under section 11AC of the Central Excise Act, 1944 unwarranted when duty liability

Please become a Premium member. If you are already a Premium member, login here to access the full content.