Ingredients for Invocation of Extended Period not Alleged: CESTAT upholds Non-Imposition of Penalty u/s 11A of Central Excise Act [Read Order]

The CESTAT upheld the non-imposition of penalty under Section 11A of the Central Excise Act as there was no allegation for invocation of extended period
CESTAT - CESTAT Chandigarh - Non Imposition of Penalty - Penalty - Excise - Customs - TAXSCAN

The Chandigarh Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) upheld the non-imposition of penalty under Section 11A of the Central Excise Act, 1944 as there was no allegation for invocation of extended period. Department was of the opinion that these duties and cesses are not notified for grant of…

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