Excise duty penalty quashed due to lack of show-cause notice and opportunity of hearing.

Case-Laws – GST – Highlights – The HC quashed the order demanding interest and penalty from the petitioner company on delayed payment of excise duty. The petitioner had voluntarily paid the duty after a Central Government audit. However, the authorities

Excise duty penalty quashed due to lack of show-cause notice and opportunity of hearing.
Case-Laws
GST
The HC quashed the order demanding interest and penalty from the petitioner company on delayed payment of excise duty. The petitioner had voluntarily paid the duty after a Central Government audit. However, the authorities failed to issue a show cause notice and provide an opportunity of hearing to the petitioner before imposing interest and penalty u/ss 11AA and 11AC of the Excise Act

= = = = = = = =

Plain text (Extract) only
For full text:-Visit the Source

= = = = = = = =