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2008 (7) TMI 258 - HC - Central ExciseConstitutional validity of Rule 12CC of CER and the Notification No. 32/2006-C.E. - Summary scheme provided under notification no. 32/2006-C.E. (N.T.) in relation to tax evaders - impugned scheme is to act as a deterrent against tax evaders by withdrawal of facilities from such persons such as withdrawal of payment of duty by utilization of credit – held that validity of impugned notification farmed for a specific class of persons can not be challenged – Excise Rule 12CC is also valid
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