No penalty for duty payment under section 11A - payment and interest expressly excluded from penalty imposition under the amendment. The amendment declares that payment of excise duty under section 11A(2B) and interest thereon shall not attract any penalty under the Central Excise Act or rules made thereunder, effecting a statutory limitation on imposition of penalties for such payments while preserving the duty and interest liabilities themselves.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
No penalty for duty payment under section 11A - payment and interest expressly excluded from penalty imposition under the amendment.
The amendment declares that payment of excise duty under section 11A(2B) and interest thereon shall not attract any penalty under the Central Excise Act or rules made thereunder, effecting a statutory limitation on imposition of penalties for such payments while preserving the duty and interest liabilities themselves.
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