Law · Excise Law
In the following question, a statement of Assertion (A) is followed by a statement of Reason (R). Assertion (A): Statutory appeals against administrative excise orders must be filed within the prescribed period of limitation. Reason (R): The requirement of a pre-deposit of penalty/duty before filing an appeal ensures the seriousness of the appellant.
- 1A is incorrect but R is correct
- 2A is correct but R is incorrect
- 3Both A and R are correct but R is not the correct explanation of A✓
- 4Both A and R are correct and R is the correct explanation of A
Correct answer
Both A and R are correct but R is not the correct explanation of A
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