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Central Excise - Highlights / Catch Notes

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Levy of penalty - Invalid certificate issued by the W.B. ...

Central Excise

September 14, 2022

Levy of penalty - Invalid certificate issued by the W.B. Handloom & Powerloom Development - The adjudicating authority held that the certificates declaring that the yarn is going to be used only on handlooms as issued by the respondent and the other apex society are not based on factual verification but only based upon the certificate issued by the spinning mill concerned. - Tribunal is not justified in deleting the penalty - HC

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