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      Central Excise

      What is the term of publication of name of person convicted as per this Circular No. 1009/16/2015-CX - Dated: 23-10-2015 ?:FOR EVASION OF SERVICE TAX OR CENTRAL EXCISE :

      18 December, 2015

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      Circular No. 1009/16/2015-CX - Dated: 23-10-2015 - Central Excise - Guidelines for launching of Prosecution under the Central Excise Act, 1944 and Finance Act, 1994 regarding Service tax

      What is the term of publication of name of person convicted as per this Circular No. 1009/16/2015-CX - Dated: 23-10-2015 ?

       Publication of names of persons convicted:

       Section 9B of the Central Excise Act, 1944 also made applicable to Service Tax vide section 83 of the Finance Act,1994 grants  power to publish name, place of business etc. of the person convicted under the Act by a Court of Law. The power is being exercised very sparingly by the Courts. It is directed that in deserving cases, the department should make a prayer to the Court to invoke this section in respect of all persons who are convicted under the Act.

       

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      ActsIncome Tax