Penalty for cess contraventions includes false returns, fraudulent refund claims, non-registration, and obstruction of officers. Penalty is prescribed for a taxable person who fails to declare machinery or process, delays payment of cess, does not furnish returns, falsifies records, obtains fraudulent refund, obstructs officers, fails to register, withholds information, tampers with evidence, or interferes with seized goods. The proper officer may impose, after inquiry, a penalty in addition to the cess leviable, and any person who aids or abets the contraventions is also liable to penalty. A reasonable opportunity of being heard is required before any penalty order is passed.
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.
Penalty for cess contraventions includes false returns, fraudulent refund claims, non-registration, and obstruction of officers.
Penalty is prescribed for a taxable person who fails to declare machinery or process, delays payment of cess, does not furnish returns, falsifies records, obtains fraudulent refund, obstructs officers, fails to register, withholds information, tampers with evidence, or interferes with seized goods. The proper officer may impose, after inquiry, a penalty in addition to the cess leviable, and any person who aids or abets the contraventions is also liable to penalty. A reasonable opportunity of being heard is required before any penalty order is passed.
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