https://www.taxtmi.com/highlights?id=28791 Since section 32K speaks of “immunity from prosecution for any offence under this Act and also either wholly or in part from the imposition of any penalty and fine”, the order of penalty cannot be severed from the order of prosecution - Composite order - HC en-us Tue, 26 Apr 2016 10:23:02 +0530 Tue, 26 Apr 2016 10:23:02 +0530 TaxTMI RSS Generator https://www.taxtmi.com/highlights?id=28791 Since section 32K speaks of “immunity from prosecution for any offence under this Act and also either wholly or in part from the imposition of any penalty and fine”, the order of penalty cannot be severed from the order of prosecution - Composite order - HC Highlights Central Excise Tue, 26 Apr 2016 10:23:02 +0530 https://www.taxtmi.com/highlights?id=28791