Appeal on Excise Act limitation for duty and penalty refunds dismissed by Appellate Tribunal The appeal from Revenue claiming that the limitation under Section 11B of the Central Excise Act applies to both duty and penalty refunds was dismissed by ...
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Appeal on Excise Act limitation for duty and penalty refunds dismissed by Appellate Tribunal
The appeal from Revenue claiming that the limitation under Section 11B of the Central Excise Act applies to both duty and penalty refunds was dismissed by the Appellate Tribunal CEGAT, Mumbai. The Commissioner's order clarified that the penalty was deposited as directed by the Appellate Authority under Section 35F, and the Revenue failed to provide case law supporting their claim. The appeal was found to lack merit and was dismissed.
The Appellate Tribunal CEGAT, Mumbai dismissed the appeal from Revenue claiming that the limitation under Section 11B of the Central Excise Act applies to both duty and penalty refunds. The Commissioner's order clarified that the penalty was deposited as directed by the Appellate Authority under Section 35F, and the Revenue failed to provide case law supporting their claim. The appeal was found to lack merit and was dismissed.
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