Supreme Court Clarifies Recovery of Dues and Penalties Under Central Excise Act, 1944, Section 35F and Rule 41.

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....Recovery of confirmed dues and penalties - section 35 F of Central Excise Act, 1944, read with section 35C (2A) of Central Excise Act, 1944 and with rule 41 of Customs Excise Service Tax Appellate Tribunal (Procedure) Rules, 1982 - The ambit of the decision of the Hon’ble Supreme Court is restricted to one aspect of appeals and, that too, pertaining to trial courts.....