Opportunity to respond to jurisdictional reports is mandatory before customs settlement duty enhancement; connected applications require consistent ad...
Specific customs headings for scaffolding components prevail over general classification, invalidating misclassification proceedings and enabling with...
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Levy of penalty - In the light of section 73(4) of Finance Act, 1994, which is the sole ground for denying recourse to section 73(3) of Finance Act, 1994, it is clear that the appellant herein has discharged tax liability in the manner contemplated by section 73(3) of Finance Act, 1994, upon intimation by the jurisdictional central excise officers. Consequently, in accordance with Explanation 2 therein, the assessee is not liable to any penalty under Finance Act, 1944. - AT
Levy of penalty - In the light of section 73(4) of Finance Act, 1994, which is the sole ground for denying recourse to section 73(3) of Finance Act, 1994, it is clear that the appellant herein has discharged tax liability in the manner contemplated by section 73(3) of Finance Act, 1994, upon intimation by the jurisdictional central excise officers. Consequently, in accordance with Explanation 2 therein, the assessee is not liable to any penalty under Finance Act, 1944. - AT
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