Concessional penalty for search-disclosed unreconciled jewellery applies where substantive disclosure conditions are met despite omission from origina...
If the concerned Range officer had checked the returns, the short payment would have been immediately detected - The assessee cannot be penalized by invoking extended period u/s 11A(1) for demand of duty and penal provisions for indolence on the part of the jurisdictional Central Excise officers - AT
If the concerned Range officer had checked the returns, the short payment would have been immediately detected - The assessee cannot be penalized by invoking extended period u/s 11A(1) for demand of duty and penal provisions for indolence on the part of the jurisdictional Central Excise officers - AT
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