Penalty Provisions and Goods Confiscation Dismissed if Demand is Dropped Against Assessee.

Penalty Provisions and Goods Confiscation Dismissed if Demand is Dropped Against Assessee. https://www.taxtmi.com/highlights?id=20304 Imposition of penalty - when the demand gets dropped on any account, penal provisions cannot survive against the assessee, and for the same reason, confiscation of the goods, which is penal nature, cannot be upheld - AT en-us Fri, 10 Oct 2014 12:39:33 +0530 Fri, 10 Oct 2014 12:39:33 +0530 TaxTMI RSS Generator Penalty Provisions and Goods Confiscation Dismissed if Demand is Dropped Against Assessee. https://www.taxtmi.com/highlights?id=20304 Imposition of penalty - when the demand gets dropped on any account, penal provisions cannot survive against the assessee, and for the same reason, confiscation of the goods, which is penal nature, cannot be upheld - AT Highlights Central Excise Fri, 10 Oct 2014 12:39:33 +0530 https://www.taxtmi.com/highlights?id=20304