M/S. PUROLATOR INDIA LTD. vs. COMMNR. OF CENTRAL EXCISE, DELHI-III
Appeal is disposed of accordingly
C.A. No.-001959-001959 - 2006Supreme Court25 Aug 2015
Section 11ASection 11A(1)Section 38ASection 4
38,896/-, Rs. 42,728/- and Rs. 19,443/-
which were voluntarily paid by the assessee
on account of duty on handling charges and
differential duty.
It is clarified that the amount of penalty in (iii)
above shall be reduced to 25% thereof if the
assessee deposits the amounts of the duty,
interest and penalty, determined vide this
order within
