Section 9AA of the Central
Excise Act, read with Section 83 of the Finance Act.
It is submitted that Section 9AA deals with Offences ... Penalty under Section 9AA of the
Central Excise Act read with Section 83 of the
Finance Act. Section 9AA deals with Offences by
Companies
Section 9AA of the Central
Excise Act, read with Section 83 of the Finance Act.
It is submitted that Section 9AA deals with Offences ... Penalty under Section 9AA of the
Central Excise Act read with Section 83 of the
Finance Act. Section 9AA deals with Offences by
Companies
absence of having been subject to
scrutiny prescribed in section 9D of Central Excise Act, 1944. To
sustain this line of argument, he places reliance ... active
participation or abetment in evasion. Drawing attention to section
9AA of Central Excise Act, 1944 which, being pari materia with
section 140 of Income
under Rule 209A of the Central Excise Rules, 1944 read with Section 9AA of the Central Excises and Salt Act, 1944. In my view, Shri ... situations where excisable goods are involved.
Now, I turn to Section 9AA of the Central Excises and Salt Act, 1944 which is invoked
position as regards prosecution under Section 9 and Section 9AA of the Central Excises & Salt Act, 1944 was different because separate provision has been ... firm who is a licensee unlike in Section 9 and 9AA of the Central Excises & Salt Act,1944, is not tenable. In the present
M/S Pan Parag India Ltd vs Cce, Kanpur on 23 May, 2012
IN THE
Section 2(42) of the General Clauses Act, 1897, the term person is defined as inclusive of any company or association ... body of individuals whether incorporated or not. Section 9AA(1) of the Central Excise Act, 1944 provides that where an offence under this Act
some provisions of the Central Excise Act, 1944 applicable to the CEC. These
Sections are 5A, 6, 9, 9A, 9AA ... other provisions of
Central Excise Act do not apply to the CEC. The CCR, 2004 have been
(10)
framed under Section 37 (Chapter
imposed on the Directors under Rule 173 of the Central Excise Rules as the said rule provides for action only against manufacturer, producer or warehouse ... being Directors, he submitted that as per provisions of Section 9AA of the Central Excise Act, where an offence under the Act has been committed
section (1) of Section 21 , specifies the Sections under
various Central Acts which are considered as sections specified
under the SEZ Act, 2005 in relation ... Section 113
5 Section 115
6 Section 124
7 Section 135
8 Section 104
The Central Excise Act, 1944
9 Section 9
10 Section 9AA
