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Commissioner of Central Excise, Kolkata Versus M/s. Assam Tubes Ltd. & Others

Validity of order passed by Settlement Commission u/s 32F of the Central Excise Act, 1944 - interference under Article 226 of the Constitution of India - allowance of cenvat credit before the closure of the factory - clandestine removal of goods - Held that - A writ court is not a First Appellate Court where the facts are to be re-apprised to find out whether another view can be taken on the facts established. The Settlement Commission has considered the relevant facts and has arrived at a findi....... + More

 

 

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Commissioner of Central Excise, Kolkata Versus M/s. Assam Tubes Ltd. & Others

 

 

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