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2017 (9) TMI 620

Head Note:
Evasion of duty - CENVAT credit - omission of Rule 56A - Held that: - The ingredient of the offence is the evasion. The omission of a procedural rule for availing the credit cannot in any manner affect the said charge. The prosecution cannot be deprived of opportunity to prove evasion which by itself is an offence. In this view of the matter, there was no justification for the High Court to quash the charge merely on the ground of Rule 56A having been omitted - appeal allowed.

 


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