Duty u/s 11A(2) of Central Excise Act Not Imposable as Duty has Paid before Issuance of SCN: CESTAT [Read Order]

The CESTAT held that Duty under section 11A(2) of the Central Excise Act is not imposable as duty has been paid before issuance of Show Cause Notice

By Yogitha S. Yogesh - On December 21, 2023 8:03 pm - 2 mins read

Central Excise Act - Central Excise - Paid before Issuance of SCN - Issuance of SCN - CESTAT - show cause notice - TAXSCAN

In a recent case, the Bangalore bench of the Customs, Excise & Service Tax Appellate Tribunal(CESTAT) has held that duty under section 11A(2) of Central Excise Act, 1944 is not imposable as duty has paid before issuance of Show Cause Notice (SCN). The appellant M/s. BPL Ltd. is engaged in the manufacture of colour TV…

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