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Central Excise - Highlights / Catch Notes

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Recovery of sums due to Government from the owner of property - ...

Central Excise

July 7, 2022

Recovery of sums due to Government from the owner of property - default made by the lessee under Leave & Licence Agreement - it is settled that the government dues against the assessee cannot be recovered from the owner of the property which was leased out to the assessee against whom the dues are pending - the amount collected wrongly directed to be refunded with interest - AT

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