Non compliance of the sub-section 2 of Section 32K of Central Excise Act, 1944 also made applicable to Service Tax matters by virtue of Section 83 of the Finance Act, 1994 and sub-section 2 of Section 127H of the Customs Act, 1962-lmmunity granted to a person from prosecution, penalty and fine

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....ruction<br>Central Excise<br>F. No. 275/29/2016-CX.8 A Government of India Ministry of Finance Department of Revenue Central Board of Excise & Custom (Legal Cell) New Delhi dated the 21^st September, 2016 Instruction To All Principal Chief Commissioners/Chief Commissioners and Principal Directors General/Directors General under CBEC All Joint Secretaries and Principal....