Central Excise - Bogus TR-6 challans Since in the case of default covered by Rule 8(3) even if involving fraud, neither any Show Cause Notice u/s 11A(1) is required to be issued, nor any order u/s 11A(2) is required to be passed, the provisions of Section 11AC and its provisos would not be attracted - Demand of duty and penalty confirmed. - Tri

Central Excise - Bogus TR-6 challans Since in the case of default covered by Rule 8(3) even if involving fraud, neither any Show Cause Notice u/s 11A(1) is required to be issued, nor any order u/s 11A(2) is required to be passed, the provisions of Section 11AC and its provisos would not be attracted - Demand of duty and penalty confirmed. - Tri....................