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Central Excise - Highlights / Catch Notes

Home Highlights June 2019 Year 2019 This

Duty liability on goods destroyed in the factory of manufacture ...

Case Laws     Central Excise

June 5, 2019

Duty liability on goods destroyed in the factory of manufacture - duty cannot be demanded - It does not matter whether the assessee has sought remission or not. The duty, though leviable, does not become payable in such cases and there is no date by which the said duty has to be paid

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