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Central Excise - Highlights / Catch Notes

Home Highlights August 2018 Year 2018 This

Penalty - The plea that substantial benefit should not be denied ...

Case Laws     Central Excise

August 18, 2018

Penalty - The plea that substantial benefit should not be denied for procedural lapse is clearly not tenable as there is fraudulent availment of Cenvat credit without supply of goods and it is not merely a procedural lapse.

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